利用作业成本法进行利润国际化转移之分析

Analysis of Cross-National Profit Transfer By ABC Method

作业成本法(简称ABC法)是一种相对较新的成本计算方法,它能较为准确的计算出高新自动化企业的产品成本.通过对跨国公司利用各国间不同成本计算方法下的成本差异以达到利润非正常国际化转移的企业行为分析,提出了推广应用ABC法有助于我国在跨国资本流动中维护国家利益.

Activity Based Costing method (ABC), as a new means of cost computation, can be applied to accurate calculating production cost in high-tech and automated industries. Through the analysis of cross national enterpise whose activity involved in the use of the differences among various countries' costing methods to implement abnormally the transfer of profits, for the benefit of our country in dealing with such a cross-national capital flow, it is necessary to extend the use of ABC method nationwide.