AB成本法及其在我国的应用研究.docVIP

ABC成本法及其在我国的应用研究 ［ ］随着我国加入WTO,各个行业逐步对外开放，我国的企业面临着国外先进企业的挑 战，要想提升自身的竞争力，缩短与国外企、Ik的差距，就必须学习国外先进的成本管理方法 一一ABC成本法。成本管理是提高企业竞争力的关键，将ABC成本法广泛的应用于我国的企 业中是现在需要解决的问题，木文的研究目的正是如此。 本文首先详细介绍了 ABC成本法的理论。第二部分对ABC成本法的基本原理进行了详细 的阐述，对基本概念进行了详细的介绍。第三部分对国内企业环境的分析找出我国应用ABC 成本法存在的障碍，并提出应用ABC成本法的措施。第四部分介绍了国内外ABC成本法的发 展历程。 ［关键词］ABC成本核算法成本法 Activity-based Cost method and its application in our country [Abstract] With Chinas accession to the WTO, each industry gradually opening to the outside world，China’s enterprises are faced with the challenge of foreign advanced enterprise, will want to improve their own competitiveness, shorten the gap with foreign enterprises, we must learn foreign advanced methods to cost management-Activity-based costing method. Cost management is the key to improve the competitiveness of enterprises, the Activity-based costing method widely used in our country enterprise is now need to solve the problem, this paper research aim is so. This paper first introduced the ABC costing theory.The second part of the basic principle of ABC cost method is described in detail，some basic concepts are introduced in detail.The third part analysis of the domestic enterprise environment to identify the existence of our country using ABC cost method of obstacles, and puts forward the application of ABC cost method measures.The fourth part introduces the development process of ABC cost method at home and abroad. [Key word] Activity-based costing method, Cost method TOC \o 1-5 \h \z 弓I B 1 HYPERLINK \l bookmark3 \o Current Document \h 一、 ABC成木法的基木内容 1 HYPERLINK \l bookmark4 \o Current Document \h （一） ABC成本法的基本概念 1 HYPERLINK \l bookmark5 \o Current Document \h （二） ABC成本的原理 2 HYPERLINK \l bookmark6 \o Current Document \h （三） ABC成本法的核算原理 2 HYPERLINK \l bookmark7 \o Current Document \h （四） ABC成本法与传统成本法的比较 3 HYPERLINK \l bookmark8 \o Current Document \h 二、 ABC成木法的应用 4 HYPERLINK \l bookmark9 \o Current Document \h （一） ABC成本法的现状 4 HYPERLINK \l bookmark10 \o Current Document \h （二）