随着中国企业的做大做强,材料和人工等直接成本在企业运行的总成本中所占的比重越来越小,而生产过程的制造费用、销售环节的销售费用等间接成本在规模较大的各类企业中占有越来越重的比例,作业成本法作为适应新兴企业成本核算的行之有效的方法越来越受到管理人员和学者的关注。我国企业应如何根据自身情况将这一方法灵活运用是本文将要探讨的问题。 As Chinese enterprises become bigger and stronger, the direct costs such as materials and labor account for a smaller and smaller proportion of the total cost of business operations, while the indirect costs such as the manufacturing cost of the manufacturing process and the sales costs of the sales link are relatively small The larger proportion of all kinds of enterprises occupy an increasingly heavier proportion. Activity-based costing has drawn more and more attention from managers and scholars as an effective method to adapt to the cost accounting of emerging enterprises. How Chinese enterprises should flexibly apply this method according to their own conditions is the issue to be explored in this article.