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随着市场经济的发展,越来越多的企业都对内部管理进行了“革新”。成本,一直都是影响企业获利能力和市场竞争力的一项重要因素。因此,对成本的“革新”显得尤为重要。对此,很多企业在成本管理中都引入了作业成本法。将传统的以“产品”为起点与核心的成本核算方法转变为以“作业”为起点与核心的成本核算方法。在新方法的应用下,企业的内部管理水平与市场竞争力都有显著提升。鉴于此,笔者以作业成本法为论点,探讨了当前时代背景下作业成本法在我国企业中的运用情况。希望能够对我国企业的成本管理有所帮助。
With the development of market economy, more and more enterprises have carried out “innovation ” on internal management. Cost has always been an important factor affecting the profitability and market competitiveness of enterprises. Therefore, the cost of “innovation” is particularly important. In this regard, many companies have introduced ABC in cost management. The traditional method of cost accounting starting from “product ” is transformed into the core costing method starting from “job ”. With the application of the new method, the internal management level and market competitiveness of enterprises have significantly improved. In view of this, the author regards activity-based costing as the argument and explores the application of activity-based costing in Chinese enterprises in the current era. Hope that the cost management of our enterprises can help.