作业成本法作为管理会计中成本管理的重要工具,将企业成本管理工作延伸至从产品构想的产生到最后的销售,有效地弥补了制造成本法局限于对产品生产过程研究的缺陷,为企业建立系统的成本管理提供帮助。文章通过对作业成本法在医药企业的应用分析,探讨了作业成本法的适用条件,以及它能为企业管理者提供更贴近实际的成本的原因。 Activity-based costing, as an important tool in managing cost management in accounting, extends the cost-management of enterprises from the conception of product conception to the final sale, which effectively makes up for the limitation that manufacturing cost method is limited to the research of product production process and establishes for enterprises System cost management to help. By analyzing the application of ABC in medical enterprises, the article discusses the applicable conditions of ABC and the reasons why it can provide managers with more realistic costs.