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作业成本法简称ABC法。它是以作业为中心,把为生产一种产品所发生的所有作业,如质量检验、机器维修和顾客服务等分配到产品成本中的一种成本计算方法。也就是将制造费用按作业分别归集到不同的成本库中,然后分别成本库采用各自的分配标准来分配制造费用。这种方法较传统成本计算方法更为精细,成本数据更加准确。作业成本计算方法与传统成本计算方法的根本区别在于,前者是以“作业”为中心,而后者是以“产品”为中心。具体不同点表现在以下几个方面:
ABC method ABC It is a costing-centered costing method that allocates all the work that happens to produce a product, such as quality inspection, machine maintenance, and customer service, to the cost of the product. That is, the manufacturing costs are grouped into different cost bases according to the operations, respectively, and then the cost bases allocate manufacturing costs according to their respective allocation standards. This method is more sophisticated than the traditional cost calculation method, and the cost data is more accurate. The fundamental difference between ABC and traditional cost calculation is that the former is centered on “job ” and the latter on “product ”. Specific differences in the performance in the following areas: