作业成本计算与作业管理

Activity-Based Costing and Activity-Based Management

作业成本法产生于二十世纪八十年代中后期,九十年代以来应用于先进制造企业,它是一种全新的企业管理理论和方法,是近几年来管理会计领域讨论的热门话题。本文介绍了作业成本法的基本原理,以及作业成本法对传统成本方法的改进,并在此基础上引出了一种全新的现代企业管理思想———作业管理,最后阐述和分析了作业成本法在我国的应用前景。

Activity-Based Costing brought forth after 20 centuries 80's inside period, applied to the advanced making enterprise since 90's, it is a kind of new business enterprise management theories and methods, and become a hot issue in the accountancy management in the last few years.This article introduces the basic principle of Activity-Based Costing and Activity-Based Costing which improves the traditional cost method based on these,it gives us a kind of full new modern business enterprise management thought--Activity-Based management, finally expatiates and analyses the applied foreground in our country in Activity-Based Costing.