作业成本法及其在现代企业中的应用分析

作业成本法及其在现代企业中的应用分析
 
摘要：1直以来企业都是以成本作为定价的基础因素，然而新技术革命带来了管理观念和管理技术的巨大变革，使得传统的“数量基础成本计算”不能正确反映产成品的消耗，不能为企业决策和控制提供正确的会计信息。特别是在当今新的制造环境下，许多人工已被机器取代，直接人工成本所占比例大为减少，而固定制造费用占总成本之比例却大幅度提高。传统的采用单标准（直接人工小时或机器小时）来分配制造费用的成本计算方法不能正确反映产品的消耗，从而不能提供准确的成本信息；于是以作业量为成本分配基础的作业成本法就应运而生了，它从根本上解决了传统成本法的缺陷，同时给企业成本管理提供了很好的基础。本文是为了探讨如何更好的应用作业成本法，在探讨作业成本法的涵义及原理的基础上，分析了作业成本法与传统成本法的不同,并对我国现代企业应用该法作简略的探讨。

关键词：作业成本法； 成本动因； 成本管理； 应用分析

Activity-based Costing and Its Analysis of Applicability in the Modern Enterprise
 
Abstract: The business enterprises always use cost as priced foundation factor, however the new technique revolution make the management idea and manage technical huge change, which make traditional “the quantity foundation costing" not reflect fully the waste of the finished product, and cant provide the right accountancys information for the business enterprise decision and control. Especially in new manufacturing environment, many artificialness have been already replaced by machine, and the comparison that direct cost of labor has greatly reduce, but the comparison of fix manufacturing expense shares total cost has significantly exaltation .The traditional adoption list standard (the direct artificial hour or machine hour) assign the costing method of the manufacturing expense cant reflect product’s consume rightly, and cant provide an accurate cost information. So taking the homework quantity as cost to assign the basal homework cost method emerge, which solved the blemish of the traditional cost method by the root, providing good foundation for the business enterprise cost management in the meantime. This article is to discuss how to use this method, and talk the difference between the homework cost method and the tradition cost method, and also talk how to use this method in our country.

Keywords：activity - based costing;  cost driver;  cost management;  analysis of applicability;