降低成本、提高质量是企业获得竞争优势的关键。传统的成本计算方法难以满足企业进行成本管理和控制的需要。作业成本管理以作业为核心和起点,探寻成本发生的前因后果,消除非增值作业,可大大提高企业竞争力。本文并探讨了作业成本管理在对提高我国企业竞争力方面的应用。 Reduce costs, improve quality is the key to gain competitive advantage. The traditional cost calculation method is difficult to meet the needs of enterprise cost management and control. Activity-based cost management to work as the core and starting point to explore the causes and consequences of cost, eliminate non-value-added operations, can greatly enhance the competitiveness of enterprises. This article also discusses the application of ABC in improving the competitiveness of Chinese enterprises.