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步入新时代,科学技术和国民经济都在平稳快速的发展,但在市场经济的冲击下,传统的成本管理系统已难以适应企业的需要,制造业中的企业急切需求新的成本管理来提高自身产品的吸引力和企业的竞争力。传统的成本管理方法难以反映企业的真实生产成本和应用方向。本文对当前我国企业采用的成本管理方法进行了探讨,分析了作业成本管理在企业中的可行性,并在此前提和基础上,详细介绍了作业成本管理的应用前提和具体应用步骤,给相关企业更好地实施作业成本管理指明方向,还给企业就作业成本管理的实施提出了一些建议。
Stepping into a new era, both science and technology and the national economy are developing steadily and rapidly. However, under the impact of the market economy, the traditional cost management system can hardly meet the needs of enterprises. Enterprises in the manufacturing industry are in urgent need of new cost management to improve The attractiveness of their own products and the competitiveness of enterprises. The traditional method of cost management is difficult to reflect the real production costs and application direction. This paper discusses the current cost management methods adopted by Chinese enterprises, and analyzes the feasibility of ABC in the enterprises. Based on the premise and premise, this paper introduces in detail the application preconditions and specific application steps of ABC. Enterprises to better specify the direction of operating cost management, back to the company on the implementation of operating cost management put forward some suggestions.