作业成本法最早于70年代提出,目前已在西方很多企业中施行。一、作业观念下的成本观作业概念最初被引入会计领域是寻求一种更科学的间接费用分配方法,因此,作业观念最直观地对成本会计理论与实务产生影响。作业观念不仅能改进成本计算的具体方法,对成本观也深有影响。作业观念下的成本观与传统成本观的差别主要表现在以下三个方面。第一、对成本内涵的认识不同。传统成本观认为,成本是企业生产经营过程中所耗费的资金总和,但这仅仅是揭示了成本在经济学意义上的内涵。作业观念下的成本观认为,企业的生产经营过程是为满足顾客需要而设计的一系列作业的集合 Activity-based costing was first proposed in the 1970s and is currently implemented in many Western companies. First, the concept of cost under the concept of operations The concept of operations was first introduced into the field of accounting is to seek a more scientific approach to the allocation of indirect costs, therefore, the concept of operations most intuitive impact on cost accounting theory and practice. The concept of work can not only improve the specific method of cost calculation, but also have a profound impact on the concept of cost. The difference between the concept of cost under the concept of operation and the traditional concept of cost is mainly reflected in the following three aspects. First, there is a different understanding of the connotation of costs. The traditional cost perspective holds that the cost is the sum of the funds spent in the production and operation of the company, but this only reveals the meaning of the cost in the sense of economics. The concept of cost under the concept of operations believes that the company’s production and operation process is a collection of operations designed to meet customer needs.