随着现代企业所处环境的巨大变化,传统的成本控制系统作为成本管理体系的核心内容,逐渐暴露出固有的弊端,致使现代企业成本控制的效果大大降低。作业成本法是西方20世纪80年代末加速研究,20世纪90年代以来在先进制造企业中首先应用起来的一种全新的成本计算方法。它不仅可以提供相对准确真实的成本信息,而且还可根据作业分析,进行作业管理,满足企业经营控制方面的需要。 With the huge changes in the environment in which modern enterprises are located, the traditional cost control system, as the core content of the cost management system, gradually exposes the inherent drawbacks, resulting in the greatly reduced cost control effect of modern enterprises. Activity-based Costing is a brand-new costing method that is accelerated in the west in the late 1980s and first applied to advanced manufacturing enterprises since the 1990s. It can not only provide relatively accurate and real cost information, but also according to job analysis, job management, to meet the needs of business management.