作业成本法是把企业的生产活动看成是由一系列的作业所组成的,它通过一定的成本动因将产品与实际所使用的作业联系在一起,而作业又再与所消耗的资源相联系,每完成一项作业都要消耗一定的资源。这样核算出来的成本就比较能反映出企业真实的成本状况,从而为管理者提供较为真实的成本信息,有利于企业的成本核算和成本管理。 Activity-based costing (ABC), which treats an enterprise’s production activities as a series of operations, connects the product to the actual job used by a certain cost driver, and the job is linked to the resources consumed , Each completed an operation to consume a certain amount of resources. The cost calculated in this way can reflect the real cost status of the enterprise so as to provide the manager with more real cost information, which is good for the cost accounting and cost management of the enterprise.