浅谈作业成本法在我国的运用前景.docVIP

浅谈作业成本法在我国的发展前景 王正银学2007级专业 宾 644000当业之间竞争日业须学会从竞争这发当产环节变项投入变对发变适应传统传统问题导业优势应运产业业耗资来计产间费较况产问题，为业业资进业业从,有必要对业试图过业传统较来论业运发我们对业【abstract】:in todays increasingly fierce competition between enterprises, enterprises want to seek survival, must learn from the source of competition - cost this Angle. Todays production links changes, various input to the change, the need to cost information, profound changes have occurred to the traditional demand problems existing in the traditional cost in cost accounting inaccurate, activity-based costing natural advantage emerged, it is the product cost consumption, homework assignments to calculate the resources consumed in the cost. It can more accurately calculate indirect costs under the condition of high density, the allocation of the product cost for accurate accounting enterprise cost, enhances the enterprise resource utilization efficiency, improve value-added homework, eliminate the value-added homework, thus effectively, it is necessary to control the cost of homework cost to be studied. So this paper assignments with traditional cost comparison to the cost advantages of paper assignments cost and its application principle, development prospect of, in order to make our homework cost more clearly understood. 关键词业 传统 发 一．传统点间费间费业取单[1]一方面高新技术的发业动运广用逐渐业显著这时旧费业实战产产产线户为满户费产无关的间费业户对产实际间费国WTO之后企业竞争来们试图寻来发现增强竞争潜力场的广对贸业销费份额传统计费销费、财务费为间费费产来进其实际业当业间费较时会侧点关业产环节产费[2] 现竞争日业为产术含强强产广须研发宣传费业研发费销费务费计间费没产业产两费给产费 其中并没计入损间费这产过产个阶费为个导间费标过单[3] 传统对间费单数标时产这费设应费标之间线关但现业时无关的费用逐渐业研发质检务等业再以无关的标发这些费随着这费问题会严业 （一）、作业业简称ABC (Activity - Based - Costing) ,场竞争中业寻为结,是西方国80年代末开始90年代以来进业应来业理理论4】 成本法是以作业为基础计产业业耗资并导本的发为理论础从业层[5]。总说来业:资资个业资产维间费产过费业业经营动中项动动动则是导产本发变, 如果能导变我们就称为动动两资动资动起资业耗资导业动变动业动业动产变动资业担 图 1 显业计之间的关资动业业中业动产业资该业图点个业图个业业中图椭圆 图1业图[6] 业传统区别与联1、作业传统区别[7] （1）成本核算物件不同。作业对业传统产对产2）费标业认费单业 计业产动对产进标时多传统间费间标时时单标3）计条传统对较简单运术较业处刚阶以对业运须业备动化来收集环节;其次、从员质来说, 动选择库费归内础质员,否则无开4）实业业对业进战决2、作业传统联1）作业责传统点责(责体的责单为对担的责为围所归责)是按内单费处对静状态传统工艺过进归属，处动态过两项内质难业业实质责说动态的责