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作业成本法(Activity-Based Costing)的理论和应用在当今的企业管理中越来越受到重视。在商品经济快速发展的今天,商品的生产发展趋势表现为装备的自动化、智能化;产品的多样化、差异化,在这种情况下传统的成本核算和管理方法显现出越来越多的缺陷,已不能适应经济发展的需要,而作业成本法的优势越来越明显。对作业成本法的研究、开发和利用有助于企业未来长期的发展。笔者拟通过如下案例对作业成本法进行相关的探讨和研究。
The theory and application of Activity-Based Costing are getting more and more attention in today’s enterprise management. In the rapid development of commodity economy, the trend of commodity production is manifested in the automation and intelligence of equipment; the diversification and differentiation of products. In this case, traditional cost accounting and management methods show more and more defects , Can no longer meet the needs of economic development, and the advantage of ABC is more and more obvious. The research, development and utilization of ABC can help the long-term development of the enterprise in the future. I intend to pass the following case on the ABC method to conduct relevant discussions and research.