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近年来,作业成本法越来越多地被企业管理层所认可,而它所体现出来的优势也日益明显,它不仅是一个成本核算的工具,还是企业管理层进行决策的重要依据。因此,拓宽作业成本法在我国的应用范围,对我国大中型企业不断发展壮大起着至关重要的作用。
In recent years, ABC is more and more recognized by the management of the enterprise, and its advantage is also increasingly evident. It is not only a cost accounting tool, but also an important basis for business management decision-making. Therefore, to broaden the scope of application of ABC in our country plays an important role in the constant development and expansion of large and medium-sized enterprises in our country.