ABC作业成本法在中小企业中的应用研究.docVIP

题 目 ABC作业成本法在中小企业中的应用研究 学 院 商 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师 （1万3千字） 摘 要：随着经济全球化的深入发展，以及社会主义市场经济的不断完善，我国的企业不仅要面对国内同行业的竞争对手，更要面对跨国公司、知名外企的挑战，如果在如此严峻的形势下，提升我国企业的国际竞争力，已经成为摆在我国广大企业面前的一个非常严峻的课题。而在我国众多中小企业，由于受计划经济时期思想的影响，仍然采用传统的成本核算方法，这些方法已经越来越不适应现行市场经济环境，严重地制约着企业有效的成本核算，甚至影响到企业的核心竞争力。因此，推行国际上通行的成本核算方法显得尤为必要。 本文首先对作业成本法理论进行概述，然后围绕作业成本法浙江嘉兴龙达家具有限Abstract：Along with the development of globalization, and socialist market economy continues to improve, our country enterprise should not only face domestic industry competition, the more to face the multinational companies, the challenge of famous foreign enterprise, if in such serious situation in our country, improve the international competitiveness of enterprises in our country, has become the enterprise to face a very serious issue. And in furniture industry, because of the planned economy period, the effects of the thought of our countrys many furniture enterprise still using traditional cost accounting method, these methods have been more and more cant adapt to the current market economy environment, severely restricting enterprise effective cost accounting, and even influence the core competitiveness of the enterprise. Therefore, promote international practice cost accounting method is necessary. This article will first homework cost method were reviewed in this paper, the theory and method of operation cost around the development of small and medium-sized enterprises in zhejiang, the significance of Jiaxing dragon da furniture Co., LTD as an example, this paper expounds the dragon of furniture company traditional cost accounting system present situation and the existence question, the paper discusses ABC homework cost method in the companys appl