我国企业应用作业成本法的思路探讨

作业成本法是一种先进的成本计算和管理方法。日益激烈的市场竞争形成对企业应用作业成本法的强大外部压力,其最终将转变成企业自觉应用作业成本法的内在动力。特别是随着我国市场机制的完善和现代企业制度的建立,必将促使更多的企业运用作业成本法。本文就我国企业应用作业成本法的现实基础、指导思想和基本模式等问题进行了探讨。

Discussion on the Operational Cost Method Adopted in Enterprises

Operational cost method is a kind of advanced cost calculation and management method. As a huge pressure outside,the fierce market competition pushes the application of the operational cost method and ultimately turns into the internal motivating power for enterprises to use the method conscientiously. Especially following the improvement of market mechanism and the form of the modern enterprise system,more and more enterprises begin to make use of operational cost method. The essay discusses the reality base,guide principle and basic mode of the method used in enterprises.