作业成本法、作业成本管理在企业决策中的运用

On Application of ABC & ABCM in Field of Enterprise Decision Making

作业成本法是近年来在西方国家得到广泛关注的一种新型成本计算方法。其目的是运用以"作业"为核心的管理思想,把管理重心深入到作业层次。作业成本法在战略决策中对产品定价决策、降低产品成本、增产或减产来改变产品的范围或结构三个关键方面起着重要作用。但作业成本法并非适合所有企业,在进行作业成本管理的时候,成本效益原则仍然是首要考虑的因素。

ABC can provide more accurate cost information though it has not been applied widely in Chinese enterprises because of the limitation of conditions. However, ABCM, which focuses on the activities, can serve important functions in cost reduction and value addition, and it is suitable for managers to make decisions. Having introduced some concepts of ABC&ABCM, this article emphasizes in the feasibility and the problems of the application of ABCM in decision-making, as well as the countermeasures.