论文部分内容阅读
作业成本法(Activity—Based—Costing,简称ABC),是以成本动因理论为基础,通过对作业(Ac-tivity)进行动态追踪,反映,计量作业和成本对象的成本,评价作业业绩和资源利用情况的方法。ABC法一直被认为是一种能更准确地分配成本的方法,但现实中执行中亦存在一定的弊端。本文在遵循ABC法概念的基础上,引入一种简化的方法:时间动因作业成本法。
Activity-Based Costing (ABC) is based on the theory of cost drivers. It evaluates job performance and resource utilization through dynamic tracking of Ac-tivity, reflecting, measuring the cost of work and cost objects The way of the situation. The ABC method has long been considered as a method of allocating costs more accurately, but there are also some drawbacks in the implementation of ABC. Based on the concept of ABC method, this paper introduces a simplified method: Time-based Activity-based Costing.