论文部分内容阅读
作业成本法与传统成本法相比,具有多方面的优势,对于控制企业成本,提高企业效率,降低财务风险有着重要作用。本文对作业成本法的概念、特点及优势进行了仔细的分析,指出了企业作业成本核算中存在的一些问题,最后提出了针对性的解决策略。
Compared with traditional cost method, ABC has many advantages and plays an important role in controlling enterprise cost, improving enterprise efficiency and reducing financial risk. This paper analyzes the concept, characteristics and advantages of ABC in detail. It points out some problems in the calculation of ABC, and finally puts forward the corresponding solutions.