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本文对作业成本法进行了细致的分析和介绍,首先介绍了作业成本法相对于传统成本法的优势,然后就作业成本法在企业中的具体应用进行了分析,希望能够对企业的成本核算工作提供理论参考。
This paper analyzes and introduces ABC in detail. First, it introduces the advantage of ABC in comparison with the traditional cost method. Then it analyzes the concrete application of ABC in the enterprise, hoping to provide the cost accounting of the enterprise Theoretical reference.