作业成本法的历史发展及基本原理(陈婉秋)副本(3).docVIP

PAGE 毕业设计（论文） 作业成本法的历史发展和基本原理 院 别 经贸学院 专业名称 会计学 班级学号 1090220 学生姓名 陈婉秋 指导教师 张亚辉 20  东北大学秦皇岛分校毕业设计（论文） 第 PAGE II 页 作业成本法的历史发展和基本原理 摘 要 本文介绍了作业成本法的含义、产生的时代背景、起源与发展以及作业成本法的基本原理，目的是使读者了解作业成本法，为管理会计的其他方面奠定基础。可靠有用的成本信息能帮助企业做出正确的各类管理决策，能为企业经营管理提供准确的控制和评价依据，而传统成本计算方法并不能提供更准确的相关信息，作业成本法应运而生。作业成本法是通过追踪作业活动，动态地反映、计量作业成本，并以作业为基础计算的产品成本，用以评价作业业绩和资源利用情况的一种成本计算方法。它是现根据作业消耗资源的因果关系，将资源成本分配给作业，再按照产品等成本对象耗用作业的因果关系，将作业成本分配到产品等成本对象。作业成本法运用数理统计和分析的方法，对传统成本进行重新分类和计算，将成本更合理地计入产品中。由于作业成本法克服了传统成本法的诸多缺点，现在，许多管理基础较好的企业都在积极尝试推行作业成本法。 关键词：管理会计，作业成本法，作业，资源  The historical development and basic principles of activity-based costing Author：Chen Wanqiu Tutor：Zhang Yahui Abstract This article describes the meaning of the activity-based costing, the background, origin and development as well as the basic principles of activity-based costing, the purpose is to enable readers to understand the activity-based costing, to lay the foundation for other aspects of management accounting. Useful and reliable cost information to help businesses make the right types of management decisions for the business management to provide accurate control and evaluation in accordance with traditional costing methods can not provide more accurate information, activity-based costing emerged . Activity-based costing to track work activities, dynamically reflect the measurement of operating costs, product costs and operating basis for the evaluation of operating performance and resource utilization of a cost calculation method. It is the basis of the causal relationship of the activities consume resources, the cost of resources allocated to the job, the causal relationship between consumption of operations in accordance with the products and other cost objects, operating costs allocated to the product cost object. The operating cost method of mathe