为了解决产品成本要素构成情况与现实脱节的问题,作业成本法应运而生。它先在国外兴起,随后引入我国。可以从国外甚至国内一些大型生产企业的应用情况发现它在成本核算方面的优势,于是对它的理论研究日益密集。从理论上讲,作业成本法的应用能够帮助企业控制成本,提高竞争力。本文从实际出发,以柳州市风顺汽车配件为例,对其作业成本法应用情况进行说明,希望能从其产品成本归集分配的过程中发现作业成本法不可替代的优势以及工作中需要注意的方面。 In order to solve the problem of the composition of the product cost element and the reality, the ABC method has come into being. It first rose abroad and then into China. It can be found from the application of some large-scale manufacturing enterprises in foreign countries or even its advantages in cost accounting, so its theoretical research is increasingly intensive. In theory, the application of ABC can help enterprises control costs and improve their competitiveness. Based on the actual situation, this paper illustrates the application of ABC in Liuzhou Fengshun Auto Parts Co., Ltd. It is hoped that we can find the irreplaceable advantage of ABC and the need to pay attention to the work from the distribution and allocation of product cost The aspect.