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随着经济的不断发展,企业若想在激烈的市场竞争中立足与发展,就必须严格控制企业生产成本,努力提高自身的竞争能力。作业成本法以一种精细化成本管理理念,引入企业的作业成本计算和作业管理,提高了企业的成本管控能力,突显成本管理对企业竞争优势而建立的管理价值。但是企业在推行作业成本法的时候,会遇到很多困难,制约着其在企业中的推广和应用。本文就这种新型的成本管理方法作业成本法在推行中的难点、突破点以及突破要素进行讨论分析。
With the continuous development of economy, if enterprises want to gain a foothold in the fierce market competition, they must strictly control their production costs and strive to improve their own competitiveness. Activity-based Costing (Costing) method introduces cost-management concept of cost-effective management and introduces the calculation of operating cost and operation management of enterprises. It improves the cost control ability of enterprises and highlights the management value of cost management to the competitive advantage of enterprises. However, enterprises in the implementation of ABC method will encounter many difficulties, restricting its promotion and application in the enterprise. This article discusses and analyzes the difficulties, breakthrough points and breakthrough elements of this new cost management method ABC in its implementation.