作业成本法在企业成本管理中的应用研究

Application Research of Activity-based Costing in Enterprise Cost Management

作业成本法是一种将管理会计和成本核算有机结合的新型成本核算方法.通过对作业成本法的研究,构建作业成本法成本核算模型,并以A汽车零部件有限公司为例进行分析,说明作业成本法的优势,提出从成本领先战略决策、产品定价等方面建立企业成本管理的决策分析体系.最后,提出了作业成本法在企业实际应用中的建议.

Activity- based costing is a new cost accounting method that combines management accounting and cost accounting. Based on the study of ABC, this paper constructs the ABC cost accounting model, and takes an auto parts company A as an example to analyze the advantages of ABC, and puts forward the decision analysis system of enterprise cost management from the aspects of cost leadership strategy decision and product pricing. Finally, this paper puts forward to some suggestions on the application of activity-based costing in enterprises.