对现阶段企业应用作业成本法模式的探讨

随着高新科技时代的到来 ,企业制造环境发生了变化 ,间接费用的增大 ,使过去采用人工和机器工时分配间接费用的方法已不能正确地反映产品的实际成本。作业成本法的产生 ,使企业的产品成本的计算更客观、及时、有效和准确 ,有助于业绩的计量和考核 ,对企业加强成本控制与管理有重要意义。作业成本法作为一种先进的成本计算方法 ,在西方企业都有一定应用 ,但在我国的运用还很少 ,本文从作业成本法的基本原理出发对现阶段我国企业应用作业成本法进行了探讨。

Probes to the Application of Operational Cost Mode in the Current Enterprises

As the era of high-tech approaches,manufacturing environment has changed.While overhead increases,the old labor and machine hour methods to match the overhead become obsolete and it cannot reflect the actual cost.The emergence of the operational cost mode makes the performance measurement and test more objective,timely,effective and accurate.It has great significance over the cost control and management.As a kind of advanced method of cost accounting,operational cost mode has been used in western businesses,but it is seldom used in China.This article,from the standpoint of the basic principle of the operational cost mode,probes to its application in the current enterprises in China.