作业成本法在西方国家的应用相对普遍,作为全新的成本计算方法,通过对其合理地运用可以践行“作业”管理理念,将管理的重心深入作业层次当中。而在战略决策当中,作业成本法的运用可以为产品定价决策提供有价值的参考依据,同时还可以节省产品的成本,通过增减产的方式实现产品范围的改变。然而,作业成本法并不适用于所有的企业,尤其是在作业成本管理工作开展的过程中,必须要优先考虑成本效益原则。 Activity-based Costing is relatively common in Western countries. As a new method of costing, it is possible to practice the concept of “operation” through rational use of it, and further focus the management on the job level. In strategic decision-making, the use of ABC can provide a valuable reference for product pricing decision, meanwhile, it can save the cost of product and change the product range by increasing or decreasing the output. However, the ABC method is not suitable for all enterprises. In particular, the cost-benefit principle must be prioritized in the process of ABC.