浅析作业成本法在我国企业中的应用.docVIP

浅析作业成本法在我国企业中的应用 摘 要 作业是成本计算的核心和基本对象，产品成本或服务成本是全部作业的成本总和。作业成本法在精确成本信息，改善经营过程，为资源决策、产品定价及组合决策提供完善的信息等方面，都受到了广泛的赞誉作业成本法的应用，对企业管理水平的提高、竞争力的增强，有明显的推动作用，从长期来看，会促进企业自动化水平的提高，从而为作业成本法在我国的推广应用奠定基础。作业成本法精确了间接费用分配范围，提供的成本信息更准确详细，不仅提高了成本分配的准确性和成本可追溯性，使产销决策和产品定价更加合理，而且该法有利于企业改善内部管理，有利于企业优化资源配置Job is costing the core and the basic object, product costs or service costs are the sum of total cost . Activity-Based Costing Method in accurate cost information to improve business processes, for resource decisions, product pricing and portfolio decision-making to provide better information, etc., have been widely praised. Activity-Based Costing application, raising the level of enterprise management, competitiveness enhancement, with a clear role in promoting the long term will encourage enterprises to raise the level of automation, so as to Activity-Based Costing in China lay the foundation for the popularization and application. Activity-Based Costing precisely the scope of an indirect cost allocation, providing a more precise and detailed cost information not only improve the accuracy of cost allocation and cost of traceability, so that production and marketing decision-making and product pricing is more reasonable, and that the law is conducive to enterprises to improve the internal management of will help enterprises to optimize resource allocation. Keywords: Activity-Based Costing; cost; effectiveness; decision-making 目 录 1 引言..............................................................1 1.1研究作业成本法在企业的应用.......................................1 1.2国内外作业成本法研究现状.........................................1 1.3研究作业成本法的思路与方法.......................................1 2 作业成本法概述 ...................................................2 2.1作业成本法的概念.................................................2 2.2作业成本法的成本效益、特点.......................................3 2.3 作业成本核算处理程序的构建.............................................................................3 2.3.2作业的鉴定..................................