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本文中将作业成本法与其他传统成本核算方法进行了比较。作业成本法的设计目的就是为了解决传统成本核算方法中产生的问题。近年来,由于作业成本法在制定产品组合决策,控制间接费用等方面的优点,被广泛应用到我国企业的成本管理工作中。但是如同任何理论的提出与应用,作业成本法也存在很多实施上的难点和问题,如员工的适应情况,信息的时效性及准确性等。目前企业在应用过程中很难克服这些问题。
This article compares ABC with other traditional cost accounting methods. The purpose of ABC is to solve the problems arising from traditional cost accounting methods. In recent years, ABC has been widely applied to the cost management of Chinese enterprises because of its advantages in making product portfolio decisions and controlling indirect costs. However, as any theory is put forward and applied, ABC also has many implementation difficulties and problems, such as employee adaptation, timeliness and accuracy of information. At present, enterprises in the application process is difficult to overcome these problems.