一、作业成本法的产生由于传统的会计成本核算方法存在着滞后性,西方的会计学家对传统的会计方法进行了一次质的突破,产生一种新的成本核算方法——作业成本法。作业成本法并不是传统核算方法优化的产物,而是一种全新的会计思想。作业成本法建立高度集成的会计信息系统是在以作业为中心的基础上,作业的基本单元是产品成本并涉及到从产品设计、采购、生产、组 First, the production of ABC Because of the lag of traditional accounting cost accounting methods, accounting experts in the West made a qualitative breakthrough to the traditional accounting methods, resulting in a new cost accounting method - ABC. ABC is not the product of the traditional accounting method optimization, but a brand new accounting idea. Activity-based costing to establish a highly integrated accounting information system is based on homework, the basic unit of operation is the product cost and involves the product design, procurement, production, group