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近年来,作业成本计算(Activity-based Costing,简称ABC)已逐渐成为我国会计界的热门话题,有关ABC的文章时常见诸于各会计期刊,人们从不同角度阐述了ABC的基本内容,这对ABC在我国企业管理中的运用和会计界的进一步研讨无疑是十分必要的。然而,许多学者热衷于对ABC的知识性介绍,回避了其适用性、局限性的探讨,出现了倡导ABC一边倒的倾向,缺乏理性的思考和操作性、实践性的介绍。鉴于此,本文试图就ABC做出较为理性的探讨,以求教于会计界同仁,且服务于企业管理。
In recent years, Activity-based Costing (ABC) has gradually become a hot topic in China’s accounting field. Articles related to ABC often appear in various accounting journals and people have expounded the basic content of ABC from different angles. The use of ABC in our country’s business management and the further discussion of the accounting profession are undoubtedly very necessary. However, many scholars are keen on ABC’s introduction of knowledge, to avoid its applicability and limitations, there is a tendency to advocate ABC one-sidedness, lack of rational thinking and practical and practical introduction. In view of this, this article attempts to ABC to make a more rational discussion, to seek advice in accounting colleagues, and services in business management.