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制造业特别是钢铁行业竞争日益激烈,企业的产品成本分析越来越受重视,降本增效也逐步提上日程。产品要合理定价才能参与市场竞争,增加市场份额,定价的支撑就是产品的真实成本。产品的真实获利空间有多大,是企业管理层和投资者极为关注的。传统的成本核算方法已满足不了这些管理需要,作业成本法在国外被广泛应用,在国内也具有一定的影响,作业成本法的诞生对此起了积极推动作用。
Manufacturing industry, especially the steel industry is increasingly fierce competition, product cost analysis of enterprises more and more attention, cost reduction and efficiency gradually put on the agenda. Products should be reasonably priced to participate in market competition, increase market share, pricing support is the real cost of the product. Product real profit space, how much is the management and investors are extremely concerned. Traditional cost accounting methods can not meet these management needs. ABC is widely used in foreign countries and has certain influence in China. The birth of ABC has played a positive role in this.