随着社会的进步和经济的发展,人们的生活水平不断提高,消费与需求变得个性化、多样化。企业需要不断追求完善和创新来保障企业的生存发展,作业成本法正是因此产生。本文对作业成本法及其优越性进行了简单概述,并对其应用的科学性和必然性进行了粗略的分析,期望能够促进作业成本法在制造企业中的合理、有效应用。 With the progress of society and economic development, people’s living standards continue to increase, and consumption and demand become personalized and diversified. Enterprises need constant pursuit of perfection and innovation to protect the survival and development of enterprises, operating costs law is precisely the result. This article gives a brief overview of ABC and its superiority, and gives a rough analysis of the scientificity and necessity of its application. It hopes to promote the rational and effective application of ABC in manufacturing enterprises.