作业利润法的基本介绍（Basic introduction of operation profit method）.docVIP

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作业利润法的基本介绍（Basic introduction of operation profit method）.doc

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作业利润法的基本介绍（Basic introduction of operation profit method）

作业利润法的基本介绍（Basic introduction of operation profit method） Basic introduction of operation profit method Produce background Small and medium-sized enterprises are small in scale, the technical level is not high and the economic strength is not strong, especially from 2008, the small and medium-sized enterprises are affected by the global financial crisis, the production costs of enterprises remain high, and the profit margins are small. Small and medium-sized enterprises should be able to occupy a place in the increasingly competitive market economy, they must have their own cost advantages, and it is imperative for SMEs to strengthen cost control. At present, most of the small and medium-sized enterprises use the variety method in product cost accounting, and a small number of enterprises use batch method to calculate the cost, and few SMEs adopt advanced activity-based costing. ABC is a traditional cost accounting method is more precise and accurate cost accounting methods, the western countries in 90s since the first application in advanced manufacturing enterprises. It is a kind of enterprise management theory and method. Activity based costing is not only an advanced cost calculation method, but also a comprehensive cost management system combining cost calculation with control. As some scholars said: due to the unique characteristics of ABC, we can use in other aspects of cost management, especially in terms of cost control, to achieve control and save the cost by using ABC to. Meaning and theoretical basis ABC is the concept of work as the center of the cost of homework assignments and final confirmation measurement product costing new cost management method of the enterprise cost into the operation of all activities and dynamic tracing for the enterprise to provide relatively accurate cost information is the basic principle of product cost object consumption operation activities consume resources leads to the production operation occurred caused by operation