浅谈作业成本法在我国的应用和发展.doc

浅谈作业成本法在我国的应用和发展 摘 要 成本管理和成本控制是企业管理的重要内容。随着企业发展的要求，成本管理如何从传统的“模糊”管理，逐步转变为与作业相关的“精细”成本管理，成为企业提升管理水平的重要需求。作业成本法又叫作业成本计算法或作业量基准成本计算方法（Activity-based?costing，ABC法），是以作业（activity）为核心，确认和计量耗用企业资源的所有作业，将耗用的资源成本准确地计入作业，然后选择成本动因，将所有作业成本分配给成本计算对象（产品或服务）的一种成本计算方法Discuss Activity-based?costing application and development in our country simply ABSTRACT The cost is managed and controlled with the cost to be the important content of business administration. With request for enterprise development, it is managed from traditional" fuzzy" that how become a management, " meticulous" changed into correlating with homework progressively becomes a management, become the important demand that the enterprise promotes the management level . The cost of the homework arises at the historic moment too as a new developing discipline , become concern focal point and hot issue of the accounting field of one period in the future . Activity the computing method of the cost or the activity quantity datum cost computing technology of calling industry again of law of cost. Regard activity as the core. It confirms and measure and consume enterprise the homeworkses of resource resource cost consumed count the activity accurately. Then choose the reason of the cost. Distribute all homework cost a kind of cost computing technology of the cost calculation target( the products or the service)'s. It result from the U.S.A.s of will it be the eighties the 20th century, it accepts background that made in good time afterwards within the range of world popularize . ABC background that cost appear whether market economy change of environment form too, update in the technological process , science and technology is upgraded today quickly day by day, that kind of traditional cost accounting system has already displayed a great deal of drawbacks the past,because the proportion is larger and larger in the indirect expense is in the cost of goods, divide with " direct cost account for main proportion " for tradition