作业成本法的应用——以杭州电缆股份有限公司为例

The Application of Activity-Based Costing (ABC)—A Case Study of Hangzhou Cable Co. Ltd.

作业成本法是管理会计界成熟及运用广泛的成本核算和管理的方法,被大多数管理制度完善的企业所运用。杭州电缆股份有限公司是富春江通讯集团有限公司的核心企业,本文在对作业成本法的研究背景、意义、国内外发展概况以及其原理及实务运用的基础上,以杭州电缆股份有限公司为例,通过分析作业成本法在该公司的必要性和可行性,对其进行一系列的研究,并通过客观方法运行结果评价该方法在杭州电缆具体运作过程中起到的积极作用,最后阐述将本方法进行同行业企业推广的理论与实践意义。

Activity-based costing (ABC) is well-known cost accounting and control method, which is often used by many enterprises. Hangzhou Cable Co., Ltd. is the core enterprise of Fuchunjiang Communication Group Co., Ltd. Based on the introduction of the research background, significance, general situation at home and abroad, and the difference and connection between ABC in principle and accounting method, this paper takes Hangzhou Cable Limited shares as an example, analyzes the necessity and feasibility of activity-based costing method in the company, and makes a series of research on it. The positive effect of this method in the concrete operation process of Hangzhou cable is evaluated through the operation results of the objective method. Finally, the theoretical and practical significance of promoting this method to enterprises in the same industry is expounded.