本文从作业成本会计的概念、作业成本会计的产生及影响,作业成本会计管理(ABCM)的应用条件,作用成本会计在中小企业的应用是可行的,以及中小企业实行作业成本管理的意义等五个方面进行阐述,探讨在中小企业实行作业成本管理是可行的,并对企业的发展产生深远的影响。 This article from the concept of ABC, the production and impact of ABC, ABCM application conditions, the role of cost accounting in the application of SMEs is feasible, as well as SME implementation of the significance of operating cost management and other five It is feasible to discuss the implementation of ABC in SMEs and have a far-reaching impact on the development of enterprises.