作业成本法最重要的优点就是它能促使管理人员想方设法进行成本控制。一旦确认了某种产品消耗的间接成本产生的原因,那么管理人员就会从降低成本角度对各种间接成本进行重新评估,消除不增值作业,改进增值作业,以促使间接成本费用的降低。本文主要研究施工企业使用作业成本法加强成本管理。 The most important advantage of ABC is that it enables managers to find ways to control costs. Once identified as a cause of indirect costs of a product consumption, managers will re-evaluate various indirect costs from a cost reduction point of view, eliminating non-value-added operations, value-added operations to improve, to reduce the indirect costs. This paper mainly studies the construction enterprises to use ABC to strengthen the cost management.