作業成本法及其在現代企業中的應用分析
摘要：1直以來企業都是以成本作為定價的基礎因素，然而新技術革命帶來了管理觀念和管理技術的巨大變革，使得傳統的“數量基礎成本計算”不能正確反映產成品的消耗，不能為企業決策和控制提供正確的會計資訊。特別是在當今新的製造環境下，許多人工已被機器取代，直接人工成本所佔比例大為減少，而固定制造費用佔總成本之比例卻大幅度提高。傳統的採用單標準（直接人工小時或機器小時）來分配製造費用的成本計算方法不能正確反映產品的`消耗，從而不能提供準確的成本資訊；於是以作業量為成本分配基礎的作業成本法就應運而生了，它從根本上解決了傳統成本法的缺陷，同時給企業成本管理提供了很好的基礎。本文是為了探討如何更好的應用作業成本法，在探討作業成本法的涵義及原理的基礎上，分析了作業成本法與傳統成本法的不同,並對我國現代企業應用該法作簡略的探討。
關鍵詞：作業成本法； 成本動因； 成本管理； 應用分析
Activity-based Costing and Its Analysis of Applicability in the Modern Enterprise
Abstract: The business enterprises always use cost as priced foundation factor, however the new technique revolution make the management idea and manage technical huge change, which make traditional “the quantity foundation costing" not reflect fully the waste of the finished product, and cant provide the right accountancys information for the business enterprise decision and control. Especially in new manufacturing environment, many artificialness have been already replaced by machine, and the comparison that direct cost of labor has greatly reduce, but the comparison of fix manufacturing expense shares total cost has significantly exaltation traditional adoption list standard (the direct artificial hour or machine hour) assign the costing method of the manufacturing expense cant reflect product’s consume rightly, and cant provide an accurate cost information. So taking the homework quantity as cost to assign the basal homework cost method emerge, which solved the blemish of the traditional cost method by the root, providing good foundation for the business enterprise cost management in the meantime. This article is to discuss how to use this method, and talk the difference between the homework cost method and the tradition cost method, and also talk how to use this method in our country.
Keywords：activity - based costing; cost driver; cost management; analysis of applicability;