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本文首先对作业成本法的特点进行了描述。以成本动因作为制造费用的分配标准的特点和成本计算方法上的灵活性和核算的准确性的特点;其次,对作业成本法与传统成本法在制造企业应用上做了比较,分别从理论上、计算程序上、间接费用分配标准上进行了比较。并列举应用案例,用两种成本计算方法计算出的数据进行了比较;接下来介绍了作业成本法在我国的应用现状;最后提出了制造企业实施作业成本法的几点建议。
This article first describes the characteristics of ABC. Taking the cost driver as the characteristic of the distribution standard of the manufacturing cost and the flexibility of the cost calculation method and the accuracy of the calculation. Secondly, comparing the ABC method with the traditional cost method in manufacturing enterprises, , Calculation procedures, indirect cost allocation criteria were compared. Then, the application cases are listed and compared with the data calculated by two kinds of cost calculation methods. Next, the application status of ABC method in our country is introduced. Finally, some suggestions are put forward to implement the ABC method.