实施作业成本法的关键——作业成本核算

The Key to Implement ABC——the Calculation of Activity-Based Cost

作为先进的成本管理方法,作业成本法受到愈加广泛的关注,而如何更好地实施和应用作业成本法就愈发重要。而作业成本法的核心是作业成本核算,因此,深入研究作业成本核算方法,对于我国企业成功应用作业成本法,改善企业经营,推进企业发展具有一定的现实意义。

As the advanced method of cost management, ABC has attracted wide attention. It is very important to implement ABC well. Its core lies in calculation of activity-based cost. To, further research into the calculation method can enable our country's enterprises To use ABC well, better the management and attain to higher development.