一、绪论由于生产力的逐步发展,传统的制造成本法已经不能满足企业管理需求的不断增长。作业成本法作为一种管理会计的工具,自提出以来经过众多学者的研究和探索,能够较好地为企业管理提供有力的支撑。作业成本法不仅有利于精确计算产品成本,而且有利于管理层根据成本计算的过程和结果进行分析,帮助企业提升综合管 I. INTRODUCTION Due to the gradual development of productive forces, the traditional manufacturing cost method can no longer meet the ever-increasing needs of enterprise management. As a kind of management accounting tool, ABC has been studied and explored by many scholars since it was put forward, which can provide strong support for enterprise management. ABC is not only conducive to accurate calculation of product costs, but also help management based on the cost of the process and the results of the analysis to help companies enhance the integrated pipe