作业成本法与传统成本法的比较研究

A Comparative Study on Activity-Based Costing and Traditional Costing

作业成本法是传统成本法的继承和发展,两者在发展历程、产生动因、成本分配、局限性等方面有不同的特性。通过对两者进行比较研究,得出作业成本法是成本会计发展的必然趋势的结论。

Activity-based costing is inherited and developed from traditional costing. They are different in such aspects as history, cause of formation, cost admeasuring and drawback. After a close examination of these two costings, the author reaches the conclusion that activity-based costing is the unavoidable trend of development in cost accountancy.