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作业成本计算法是将间接成本和辅助资源更准确地分配到作业、生产过程、产品、服务及顾客中的一种成本计算方法。在作业成本计算法下,许多组织资源的使用并非用于构成产品的实物形态,而是用于为各种辅助作业活动提供一个宽泛合理的安排,以便能够为各类顾问提拱不同的产品和服务。作业成本计算法的目的不是将共同成本分配到产品,而是对用于各种作业的资源进行计量和定价,这些作业主要是指辅助生产、交货及顾客服务。
Activity-based costing is a cost-effective method of allocating indirect and auxiliary resources more accurately to jobs, processes, products, services, and customers. Under the ABC method, the use of many organizational resources is not used to form the physical form of the product, but rather to provide a broad and reasonable arrangement for a variety of assistive activities in order to be able to provide a diverse range of products and services to various consultants service. The purpose of ABC is not to allocate common costs to products, but to measure and price the resources used for various activities, which mainly refer to auxiliary production, delivery and customer service.