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随着以计算机为代表的高科技广泛应用于企业,使得企业的生产日益自动化和程序化,企业的制造环境和制造工艺发生明显变化,从而使企业的生产由传统劳动密集型生产转化为技术密集型生产,产品成本中的制造费用比重急剧增加。为确保产品成本计算结果的精确性,以避免由此导致的产品定价决策失误,作业成本法随之产生。本文分析了目前我国企业应用作业成本法存在的主要问题,并针对我国企业运用作业成本法的现状提出建议,以使企业优化作业链、合理配置资源,使企业的经营不断持续改善。
With the computer as the representative of the high-tech widely used in enterprises, making the production of enterprises increasingly automated and programmed, the manufacturing environment and manufacturing processes have undergone significant changes, so that the production of enterprises from the traditional labor-intensive production into technology-intensive Production, product cost in the sharp increase in the proportion of manufacturing costs. In order to ensure the accuracy of product cost calculation results and avoid the resulting product pricing decision errors, the ABC method is followed. This paper analyzes the main problems in the application of ABC method in our country, and puts forward some suggestions on the status quo of applying ABC in our country so that the enterprises can optimize the operation chain and allocate resources reasonably so that the management of the enterprise can continue to improve continuously.