论文部分内容阅读
在高科技、资本高度密集的环境下,传统的成本会计体系已无法提供真实的成本信息。扭曲的成本信息必然导致决策失误。因此探索建立满足企业内部决策与控制需要的成本会计系统是当今管理会计所面临的一个紧迫问题。美国哈佛商学院著名会计学教授卡普兰与库珀为这一研究方向创造了良好的开端,他们提出了活动量基础成本计算法。本文重点分析活动量基础成本计算法在管理会计理论中的地位,以及这一方法在决策与控制中的应用问题。
In a high-tech, capital-intensive environment, traditional cost accounting systems have failed to provide true cost information. Distorted cost information will inevitably lead to mistakes in decision making. Therefore, exploring the establishment of a cost accounting system that meets the internal decision-making and control needs of enterprises is an urgent issue facing management accounting today. Kaplan and Cooper, both prominent accountancy professors at Harvard Business School in the United States, have made a good start for this research direction. They proposed a method for calculating the basic cost of activities. This paper focuses on the analysis of the status of activity-based costing method in management accounting theory, and the application of this method in decision-making and control.