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自上世纪90年代引入了作业成本法以来,作业成本法在我国企业中大受瞩目,许多优秀先进的企业公司都大举试用作业成本法进行企业管理,改善了过去传统的财会系统,全面提高企业的核心竞争力。成本作业法有利于企业进行价值链的分析定位等等财务工作,对现代企业来说具有极为重要的辅助作用。在企业的绩效评价中,作业成本法也有着各种或间接或直接的推动作用,在应用过程中完善着企业的绩效评价工作。本文主要分析的是作业成本法引入后在企业生产经营中对绩效评价产生的各种影响。
Since 90s introduced the ABC method, ABC has attracted much attention in Chinese enterprises. Many excellent and advanced enterprise companies try their best to use the ABC method to manage the enterprises, improve the traditional accounting system and improve the enterprises in an all-round way The core competitiveness. Cost method is conducive to the value chain analysis and positioning of enterprises and other financial work, for the modern enterprise has a very important supporting role. In the performance evaluation of enterprises, ABC also has a variety of indirect or direct role in promoting the application process to improve the performance evaluation of enterprises. The main analysis of this paper is the various influences on the performance evaluation in the production and operation of enterprises after the introduction of ABC.