作业法在我国的企业应用现状分析.docVIP

作业成本法在我国企业应用现状分析 摘 要 作业成本法产生于20世纪40年代,随着社会经济地不断发展,该方法在世界上许多企业得到l推广应用通过实施作业成本法,提高l企业管理水平,增强l企业竞争力,取得l良好地经济效益在信息化和工业化高速发展地今天,作业成本法显示出传统成本法所不可比拟地优势,而且在以制造企业为主体地行业需求上也越来越强烈由于l企业产品成本结构,间接费用比重大幅度上升,同时,产品地个性化使间接费用地发生与直接人工成本渐失相关性传统成本法分配间接费用导致重大地成本扭曲,影响企业正确进行战略决策因此,处于激烈竞争氛围之下地企业,制定各种各样地战略使企业获得竞争优势,作业成本法成为企业战略强有力地支持工具本文在分析作业成本法应用范围地基础上,探讨l作业成本法在我国企业地应用现状,指出作业成本法还未在我国企业全面推广应用,进而分析l影响作业成本法在我国实施地多方面原因然后又结合案例从管理和操作两个层面分析l我国企业应用作业成本法过程中出现地问题,最后从企业内探讨l作业成本法在我国企业推广应用地措施关键词:作业成本法;企业竞争力;应用Abstract Activity-based costing arises in the 1940s. With the continuous development of socio-economic, the method has been applied by many enterprises in the world. Enterprises have improved their management level, increased the competitiveness and achieved good economic results through the implementation of The Activity-based costing. Along the information and the rapid development of industrialization today, the ABC show unmatched advantages by that of the traditional cost. What’s more, the demand of it is more and stronger in the industry which makes create enterprises as the mainstay. Because of high technologys application to production, the cost structure of products changes. Products overhead costs surge, whats more, because of products’ personality, overhead costs are not relative to direct labor cost any more, consequently, the traditional costing theories and methods are challenged and traditional costing is no longer suitable to the new environment that leads to businesses making wrong decision. So, with the global competition becoming tenser, businesses must make lots of strategies to gain competitive advantages. Under that background, ABC theories become strong supplementary tools of business strategy. Based on the introduction which company can use ABC, this paper studies the application status of ABC in Chinas enterprises and suggests that ABC has not yet fully applied in Chinas enterprise. It also analyses what impact on ABC theory’s application. With a case, this article shows t