作业成本法的成本效益及应用分析（Cost benefit and application analysis of activity based costing）.docVIP

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作业成本法的成本效益及应用分析（Cost benefit and application analysis of activity based costing）.doc

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作业成本法的成本效益及应用分析（Cost benefit and application analysis of activity based costing）

作业成本法的成本效益及应用分析（Cost benefit and application analysis of activity based costing） Cost benefit analysis and application of ABC The cost benefit and the application of activity-based costing analysis of 2008-12-20 15:10:56 ABC provides more accurate cost than the traditional method of cost information, but the implementation of activity-based costing is conditional. This paper intends to implement the costs and benefits of ABC through the analysis of the application conditions of induction of abc. The implementation cost, activity-based costing ABC through each concern as the activity based cost object to improve cost system. A job is a unit of work events, tasks or specific purposes, such as product design, assembly machine or distribution of products. Cost measurement system of single operation cost, and the operation consumption of allocating costs to products or services cost object. To implement ABC, must be the original accounting information system is improved, and the improvement of the original cost accounting information system, the design and implementation of the new accounting information system cost is the implementation cost of abc. It mainly includes the design of cost, operation cost, cost accounting and personnel training cost. (a) the cost of design The design cost is based on the original accounting system, research and design of ABC cost adding it to the application system. The application of activity-based costing, you must first make the production process with different operations, and then set the indirect cost pool according to the partition operation, each with an indirect cost base operation should be relative, according to the distribution basis for allocating costs to different cost in the library. For the same job, different units, production process, product variety and difference between management differences and so on, will cause the difference operation of resource consumption. We need to analyze and design these differences. The co