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随着我国市场经济和信息化建设的快速发展,企业的全球性竞争日益激烈,企业成本核算的重要性逐渐显现,传统的成本核算方法已经无法适应经济和时代的要求。在对成本管理中,作业成本核算法成功解决了企业财务管理上的成本问题。因此,本文对我国目前的作业成本会计核算方法进行了探讨,通过分析作业成本核算方法在会计核算中的应用现状,找出其存在的问题,并提出了相应的对策,以期为我国企业运用作业成本会计核算方法提供借鉴。
With the rapid development of market economy and information construction in our country, the global competition of enterprises is getting fiercer and more and the importance of enterprise cost accounting is gradually appearing. The traditional cost accounting methods can not meet the needs of the economy and the times. In the cost management, ABC method successfully solved the problem of the cost of enterprise financial management. Therefore, this paper discusses the current accounting method of ABC in our country. By analyzing the application status of ABC method in accounting, it finds out its existing problems and puts forward corresponding countermeasures so as to provide a good reference for our enterprises Cost accounting methods to provide reference.