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作业成本法(简称ABC法)是20世纪80年代由美国会计学者创建的,它的产生和发展给现代成本管理带来一场新的革命,它对企业管理产生了多方面深远的影响。2001年,中国石油大连石化公司率先将这一前沿理论引入公司成本管理工作,开发了《基于作业的成本管理信息系统》,把成本管理的重心由传统的“产品”层次深入到“作业”层次, 实现了由“结果控制”向“过程控制”的转变,是推进企业财务管理工作持续深化的一次有益探索和尝试。
The ABC method was founded in the 1980s by American accounting scholars. Its emergence and development brought a new revolution to the modern cost management. It had a profound and far-reaching impact on the management of the enterprise. In 2001, PetroChina Dalian Petrochemical Company took the lead in introducing this cutting-edge theory into the company’s cost management work and developed a “job-based cost management information system”, deepening the focus of cost management from the traditional “product” level to the “operation” level , And realized the transformation from “outcome control” to “process control”, which is a useful exploration and attempt to promote the continuous deepening of financial management of enterprises.