作业成本法在长途客运公司中的应用研究.pdfVIP

作业成本法在长途客运公司中的应用研究 摘 要 作业成本法是针对传统成本法下成本信息失真和成本管理失效的问题产生的， 经过几十年的改进和发展，它已在成本计算、成本控制、产品设计、业绩评价等企 业经营管理的各个方面开辟了广阔的运用空间。它的基本理论大致分为作业成本计 算，作业成本管理和作业成本法作为战略管理的思路三个部分。 长途运输业是我国服务业的一个重要组成部分，该行业的成本结构和各成本项 目的比重有着其自身的特点，传统成本法下其成本和经营成果计算中存在着扭曲现 象，并且这种信息的失真将影响包括企业经营决策、成本控制等各个方面。作业成 本法在运输业成本计算和成本管理上的应用可以减少这种情况的发生。 关键词：作业成本法，作业，作业成本管理 I 作业成本法在长途客运公司中的应用研究 Abstract The conventional cost accounting method has deep crisis in cost information relatively offering and cost management effectively carrying on. The ABC provides a much better solution for these problems than the conventional method. Developed in decades of years, the ABC is now widely applied in several phases of management such as cost accounting, cost control, products design, and performance evaluation. ABC includes three parts, which are ABC accounting, ABM (active based management) and the application in SCM (Strategic Cost Management). The long-distance transport service is an important component of the service trade of our country, and the proportion of the cost structure of this trade and every cost project has its ones own characteristics. And the result distorts the relations