随着市场竞争的日益激烈和企业内部经营环境、制造环境的持续改进,间接费用占总成本的比重不断提高,传统成本管理已难以应对。而以作业成本法计算为基础的作业成本管理,不仅能够提供更加准确的作业成本信息,帮助企 With the increasingly fierce market competition and the internal business environment, continuous improvement of the manufacturing environment, the proportion of indirect costs in total costs has been rising, and traditional cost management has been difficult to cope with. The operating cost calculation based on the operating cost management, not only able to provide more accurate operating cost information to help enterprises