目前企业在核算产品成本时,按企业会计准则采用的是完全成本法,在传统成本计算法下是以数量为基础来分配制造费用,而且一般是以工时消耗这一单一标准对所有产品分配制造费用;而在作业成本计算法下是以作业量为基础来分配制造费用,即为不同的作业耗费选择相应的成本动因来向产品分配制造费用。 At present, enterprises in the accounting of product costs, according to the Accounting Standards for Business Enterprises is the use of full cost method, the traditional cost calculation method is to allocate manufacturing costs based on quantity, and is generally based on a single standard of time consumption of all products manufactured Costs; and in the ABC method is based on homework to allocate manufacturing costs, that is, for different operations cost to choose the appropriate cost drivers to allocate manufacturing costs to the product.