作业成本法与传统成本法的对比分析

Comparative Analysis of Activity-Based Costing and Traditional Costing

在智能化、自动化制造时代,企业需要更准确的成本数据及更有效的成本管理系统以应对激烈的市场环境。通过对A公司C产品现有生产过程及成本资料的分析,运用作业成本法重新核算C产品成本,并与传统成本法计算的结果进行对比,可以发现,作业成本法计算的产品成本更精确。作业成本法是业财融合在企业的实际运用,强调过程管理,更有利于企业改进生产流程,更好地控制成本。

With the advent of the era of intelligent and automated manufacturing,enterprises need more accurate cost data and more effective cost management systems to cope with the fierce market environment.Based on the analysis of the existing production process and cost data of Company A's C product,using the activity cost method to recalculate the cost of product C,and comparing the results with the traditional cost method,the product cost calculated by the activity cost method is more accurate It is the practical application of business-finance integration in an enterprise.Emphasizing process management is more conducive to improving production processes and cost control.