一、作业成本法和作业成本管理随着全球经济一体化和资本国际化进程的加快,科学技术朝着信息化方向迅猛发展,现代企业生产过程的自动化、信息化以及制造系统复杂化是当前不可逆转的大趋势。这种新环境对传统的成本计算方法产 I. Activity-Based Costing and Activity-Based Costing With the acceleration of global economic integration and capital internationalization, science and technology are moving rapidly toward the direction of informationization. The automation, informationization and manufacturing system complexity of the modern enterprise’s production process are currently unavailable Reverse the trend. This new environment is the traditional method of cost calculation