作业成本法的历史发展及基本原理(陈婉秋).doc

毕业设计（论文） 作业成本法的历史发展和基本原理 院 别 专 班级 学生姓名 指导教师 2012年6月15日 作业成本法的历史发展和基本原理 摘要 The historical development and basic principles of activity-based costing Author： Tutor：Abstract This article describes the meaning of the activity-based costing, the background, origin and development as well as the basic principles of activity-based costing, the purpose is to enable readers to understand the activity-based costing, to lay the foundation for other aspects of management accounting. Useful and reliable cost information to help businesses make the right types of management decisions for the business management to provide accurate control and evaluation in accordance with traditional costing methods can not provide more accurate information, activity-based costing emerged . Activity-based costing to track work activities, dynamically reflect the measurement of operating costs, product costs and operating basis for the evaluation of operating performance and resource utilization of a cost calculation method. It is the basis of the causal relationship of the activities consume resources, the cost of resources allocated to the job, the causal relationship between consumption of operations in accordance with the products and other cost objects, operating costs allocated to the product cost object. The operating cost method of mathematical statistics and analysis methods, the traditional cost of re-classification and calculation, a more reasonable cost is included in the product. The operating cost method to overcome the many shortcomings of traditional cost method, and now, many of the better management infrastructure companies are actively trying to implement activity-based costing Key Words: management accounting, activity-based costing , activities, resources目 录 目 录 1 1绪论 2 1.1选题背景及意义 2 1.2 国内外研究现状 2 1.3 课题的研究方法 3