随着市场经济的不断深化,企业的经营规模、组织结构以及运营方式等都发生了很大变化,在这种背景下,传统的成本管理方法日益暴露出很多缺陷和不足,给企业的经营发展产生了较大的阻碍。作业成本法作为一种科学先进的成本管理方法,其运用能够大大提升企业的财务管理效率,提高企业的经济效益。 With the deepening of the market economy, the business scale, organizational structure and mode of operation have undergone great changes, under this background, the traditional methods of cost management increasingly exposed many shortcomings and deficiencies, to the business development Have a greater obstacle. As a scientifically advanced cost management method, ABC can greatly enhance the financial management efficiency of enterprises and enhance the economic benefits of enterprises.