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随着我国经济的发展,企业规模扩大,产品种类繁多,传统成本核算的弊端越发显现出来。引进先进的成本控制理念和科学的成本控制方法,不断完善成本控制体系,更好的对成本进行把控,才能在激烈的市场竞争中获得先机。作业成本法(ABC)作为一种全面的成本管理方法,通过对成本动因的分析,较科学的分配各项费用从而更准确的计算成本,在提供成本信息的可靠性、合理性上已得到普遍认可。本文将从企业应用作业成本法的优势、实务以及其在我国的应用情况三个方面做初步探讨。
With the development of economy in our country, the scale of enterprises is enlarged and the variety of products are varied. The drawbacks of traditional cost accounting are more and more obvious. The introduction of advanced cost control concepts and scientific cost control methods, and constantly improve the cost control system, better control of the cost, in order to gain the upper hand in the fierce market competition. Activity ABC (ABC) as a comprehensive cost management method, through the analysis of cost drivers, the more scientific distribution of various expenses so as to more accurately calculate the cost, the reliability and rationality of providing cost information has been widespread Recognized. This article will discuss the advantages, practices and application of ABC in our country from three aspects.