基于经济增加值的作业成本法的框架与应用

传统作业成本法以企业内部作业链为主进行成本分析而忽视了资金占用成本,导致成本核算结果不够全面,引入经济增加值思想对作业成本法进行改进,可以将资本成本纳入成本管理过程,有效弥补传统作业成本法的缺陷.文章从作业成本法和经济增加值的基本思想入手,探讨了将两种方法结合的可行性,对改进后作业成本法的具体应用方法进行了介绍.并结合具体实例,探讨了改进后作业成本法的应用步骤、应用结果及其对管理决策的影响.

Frame and application of activity-based costing on the basis of economic value-added

Traditional activity-based costing(ABC) can't reflect all cost, including capital, because their activity-chain carries on the limitation of cost analysis. Bringing in economic value added(EVA) which takes the capital cost as the center and combining the two methods together as a new system, the kind of defect of ABC can be effectively modified. This paper probes into the feasibility of combining the two methods and introduces the concrete application method. In addition, using the actual data from the field study, it probes into its application steps, results and impact on the administrative decision-making after improvement.