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在本文中,我们考察了作业基础成本计算法(ABC)在实际中的应用。我们首先分析了传统成本计算法的不足之处,然后解释传统成本计算法如何严重地低估了高度自动化的和低产量产品成本和高估劳动密集型的和高产量产品的成本。本文在指出传统成本计算法的不足之处后又接着介绍了作业基础成本计算法。首先,介绍好建立可用于实际操作的作业基础成本计算法必经的五个主要步骤,然后讨论了从经验性观察中发现的作业基础成本计算法所引起变
In this paper, we examine the practical application of ABC method. We first analyze the shortcomings of the traditional costing method and then explain how traditional costing methods severely underestimated the cost of highly automated and low-yielding products and overestimate the cost of labor-intensive and high-yielding products. After pointing out the shortcomings of the traditional cost calculation method, this paper introduces the ABC method. First of all, we introduce five main steps that must be taken to establish a basic operating cost calculation method that can be used in practical operation. Then, we discuss the basic operating cost calculation method found in empirical observation