本文選題：作業(yè)成本法　切入點(diǎn)：制造企業(yè)　出處：《中國(guó)市場(chǎng)》2015年50期

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,社會(huì)生產(chǎn)力水平得到大幅度提高,市場(chǎng)需求的擴(kuò)大使得制造企業(yè)的內(nèi)外部環(huán)境發(fā)生了很大的變化。傳統(tǒng)的成本計(jì)算方法難以應(yīng)對(duì)內(nèi)外部環(huán)境的變化,在制造企業(yè)成本核算方面時(shí)常出現(xiàn)紕漏。作業(yè)成本法的引進(jìn)能夠很好地彌補(bǔ)傳統(tǒng)成本法的不足,滿足企業(yè)管理者的需求。文章通過(guò)分析作業(yè)成本法的特點(diǎn)和應(yīng)用中可能出現(xiàn)的問(wèn)題,提出作業(yè)成本法在制造企業(yè)中的應(yīng)用建議,期望能夠?yàn)樽鳂I(yè)成本法在制造企業(yè)中的應(yīng)用提供借鑒。
[Abstract]:With the continuous development of China's market economy, the level of social productivity has been greatly improved. With the expansion of market demand, the internal and external environment of manufacturing enterprises has changed a lot. The traditional cost calculation method is difficult to cope with the change of internal and external environment. The introduction of Activity-Based costing (ABC) can make up for the shortcomings of traditional costing. To meet the needs of enterprise managers, this paper analyzes the characteristics of activity-based costing and the problems that may arise in its application, and puts forward some suggestions for the application of ABC in manufacturing enterprises. It is expected to provide reference for the application of ABC in manufacturing enterprises.
【作者單位】： 南通產(chǎn)業(yè)技術(shù)研究院有限公司;
【分類號(hào)】：F425;F406.72

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