财务管理毕业论文作业成本法及.doc

目 录 前言·····································································(2) 1 作业成本法的机制原理·····················································(3) 1.1 作业管理与作业成本管理···············································（3） 1.1.1 以作业为基础的管理思想··········································（3） 1.2 作业管理的基本概念及内容·············································（3） 1.2.1 作业管理的概念··················································（3） 1.2.2 作业管理的内容··················································（3） 作业分析···················································（3） 作业成本计算···············································（4） 动态改进··················································（4） 计量和评价业绩············································（4） 1.3 作业管理在成本管理方面的新思维·······································（4） 1.4 与传统成本相比，作业管理在成本管理方面的拓展··························（5） 1.4.1 成本计算方法的变革··············································（5） 1.4.2 成本控制方法的变化··············································（5） 1.4.3 重视产品寿命周期成本的计量和报告，全方位进行成本控制·············（5） 1.5 作业成本的基本原理···················································（5） 2 对作业成本法的评价·······················································（6） 2.1 作业成本法与传统成本法的比较·········································（6） 2.2作业成本法的优越性····················································（6） 2.3 作业成本法的局限性···················································（6） 3 构建作业成本法系统的可行性分析···········································（7） 3.1定性评价原则··························································（7） 3.2 成本最低原则·························································（7） 3.3 作业成本核算的一般步骤···············································（7） 3.4 作业的鉴定···························································（7） 3.5 成本动因选择的标准···················································(8) 4 作业成本法在我国应用的探讨···············································（8） 4.1 作业成本法在我国的现状···············································（8） 4.2 作业成本法未被我国企业广泛应用