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70年代以来,在高科技蓬勃发展的新形势下,美日等许多国家的厂商在全球性竞争日趋激烈的强大压力之下,纷纷将高科技发展所取得的新成果广泛应用到生产上去,使生产管理显示出许多革命性的变革,使会计面临新的前所未有的挑战。作业成本管理(ABM)就是在这种革命性挑战中诞生的一种崭新的成本管理方法。一、作业成本法作业成本法是以成本作业为核算对象,而不是以产品为核算对象。通过成本作业核算,追踪成本的形成和积累过程,由此得出最终产品成本。作业成本法对直接材料,直接工人的核算同传统的成本计算并无不同,其特点主要体现在制造费用的核算上。其解决问题的基本途径是:缩小制造费用的分配范围——由全厂统一分配制造
Since the 1970s, under the new situation of high-tech booming, manufacturers in many countries, such as the United States and Japan, have increasingly applied new achievements in high-tech development to production, under the intense pressure of increasingly fierce global competition. Production management shows many revolutionary changes that make accounting face new and unprecedented challenges. Activity-based cost management (ABM) is a new cost management method born out of this revolutionary challenge. 1. Activity-based costing The activity-based costing method uses costing as the object of accounting rather than as a product. Through cost accounting, tracking the formation and accumulation of costs, the final product cost is derived. Activity-based costing does not differ from the traditional cost calculation of direct materials and direct workers. Its characteristics are mainly reflected in the calculation of manufacturing costs. The basic way to solve the problem is: to reduce the distribution of manufacturing costs - unified distribution of the entire factory manufacturing