作业成本法在煤炭企业的实施步骤(国外英语资料).docVIP

作业成本法在煤炭企业的实施步骤(国外英语资料) Implementation steps of activity based costing in Coal Enterprises The implementation steps of Activity-Based Costing in coal enterprises 2008-12-20 15:10:56 Activity based costing (ABC) is a new concept of enterprise management in high-tech environment. It considers products to consume jobs, and homework consumes resources. A business is a collection of pre - and orderly assignments designed to meet customer needs ultimately. That is, the operation as the intermediary, the resource consumption and product formation are closely related, the operation is the basic object of enterprise cost accounting, product is all the aggregation of consumption operations. It is based on the different cost drivers is the determining factor in work burden and operation resources required, were set up respectively in the cost base, the work consumed by each product in the allocation of the cost base in the operation cost, and summary of various products in the library work cost of the total cost, calculated on the basis of the total cost each product or unit cost. Activity-based costing is based on homework. The so-called operation refers to the enterprise to provide a certain amount of products or services consumed by manpower, technology, resources, methods and environment of the aggregation. From the products as the center to homework as the center to ABC, not on the cost on cost, but to focus on the antecedents of production (cost) and consequences (operating cost), through the dynamic analysis of all activities, can better play the accounting decision, plan and cost management, control, analysis of the role of the enterprise management into the operation level, is a combination of the control and feedback control to achieve the feed forward cost total cost management system, cost calculation and cost management with the combination of . In China, it is feasible to use Activity-Based Costing in the coal enterprises: (1) the production process is clear, an