关于作业成本法的应用探索

随着科学技术的发展,企业自动化程度迅速提高,使得间接费用占总成本的比重不断加大,传统的成本核算方法已不能适应新的环境,推广应用作业成本法和相应的作业管理显得越来越有必要.文章从传统成本核算方法存在的问题和作业成本法的优越之处两个方面,运用比较分析的方法对作业成本法进行阐释,并对作业成本法在企业的应用进行了初步探索.

Applied exploration on activity-based costing

With the development of science and technology and the rapid improvement of enterprise's automation level,the indirect expenses increased greatly in total cost.However,the traditional costing method no longer meets the requirements of the advanced environment,and it becomes more and more important to spread and apply the Activity-Based Costing and Activity-Based Management.From two aspects of the existing problems in traditional costing and the advantages of Activity-Based Costing,the paper utilizes a method of comparison and analysis to expound what the Activity-Based Costing is and how to have it implemented in enterprises.