信息技术普遍应用于企业,产品的更新换代加快,企业在经营过程中各方面环节也在发生重大变化,如生产设备、生产环境、技术工艺等。产品成本中“制造费用”部分的数额和重要性也在大大提高,传统成本分摊标准的相关性越来越小,企业如何准确的进行成本核算为企业经营决策提供合理的依据?作业成本法应运而生。 Information technology is widely used in enterprises. The upgrading of products is accelerating. Enterprises are also undergoing major changes in all aspects of their operations, such as production equipment, production environment, and technology. Product cost “manufacturing costs ” part of the amount and importance is also greatly improved, the traditional cost-sharing standards are less and less relevant, how to accurately calculate the cost of business enterprise management decision-making to provide a reasonable basis? Operating costs Law came into being.