作业成本法在制造企业中的应用

发布时间：2018-04-01 19:47

本文选题：作业成本法　切入点：制造企业　出处：《中国市场》2015年50期

【摘要】：随着我国市场经济的不断发展,社会生产力水平得到大幅度提高,市场需求的扩大使得制造企业的内外部环境发生了很大的变化。传统的成本计算方法难以应对内外部环境的变化,在制造企业成本核算方面时常出现纰漏。作业成本法的引进能够很好地弥补传统成本法的不足,满足企业管理者的需求。文章通过分析作业成本法的特点和应用中可能出现的问题,提出作业成本法在制造企业中的应用建议,期望能够为作业成本法在制造企业中的应用提供借鉴。
[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.
【作者单位】：南通产业技术研究院有限公司;
【分类号】：F425;F406.72

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