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成本是衡量一个企业经营管理水平的一个重要的方面,提高成本管理水平对企业来说具有非常重要的意义。本文从作业成本法入手,在对企业成本分析的基础上,构建成本核算模型,为国内企业在成本管理方面提供启示和借鉴。
Cost is a measure of a business management level is an important aspect, improve the level of cost management for the enterprise has a very important significance. This article starts with the ABC and builds the cost accounting model based on the analysis of the cost of the enterprise, providing enlightenment and reference for the domestic enterprises in cost management.