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进入80年代以后,随着高科技的不断发展,企业生产经营方式发生了重大变革。从订货到生产、销售的自动化,使原来推动式生产变为拉动式生产,产品品种显著增加,人工成本日益降低,人工工时与间接费用背离。传统成本核算以人工工时或机器小时为基础分配各项间接费用的作法,使成本信息失真。致使以此信息为基础的定价决策、产品组合决策、加工工艺决策等产生偏差,影响了决策的准确性。新的经济环境为成本·管理会计提出了新的研究课题,作业成本法应运而生。
Since the 1980s, with the continuous development of high technology, major changes have taken place in the mode of production and operation of enterprises. From order to production and sales automation, the original push-driven production into a pull-type production, product variety increased significantly, labor costs are decreasing day by day, labor costs deviate from indirect costs. Traditional costing allocates overheads on a man-hour or machine hour basis, distorting cost information. As a result, discrepancies occur in pricing decisions, product portfolio decisions and processing technology decisions based on this information, which affects the accuracy of decision-making. The new economic environment has put forward new research topics for cost management accounting, and ABC has come into being.