作业成本法在企业成本管理中的应用研究  

The Application of Activity- based Costing in Enterprise Cost Management

作　　者：马清元[1] 

机构地区：[1]华北石油管理局油气井测试公司,河北廊坊065007

出　　处：《商业经济》2009年第5期47-48,61,共3页Business & Economy

摘　　要：作业成本法以"作业"为载体进行成本的分配,客观地描述了资源消耗与产品成本之间的关系,使成本核算的结果更加准确。作业成本法是企业面临竞争的市场环境,强化成本管理和控制,从企业内部提高企业竞争能力的有效手段。作业成本法将标准成本制度从为产品制定耗费标准转向为作业制定增值成本标准,差异的分析由以数量为基础转向以成本动因为基础,并以作业成本为计算基础的内部转移价格为手段,协调企业内部之间的成本管理,符合现实企业竞争激烈的经营环境,从而更好地发挥其在成本控制和提升企业竞争能力的作用。Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate. Activity-based costing is an efficient method for the enterprise to manage and control cost and advance competitiveness from inside when facing competitive market environment. Activity-based costing changes standard cost system from making cost standard for products to making value added cost standard for activity, changes founda- tion of differential analysis from quantity to cost motive, coordinates cost management of enterprise inside to conform with practical busi- ness environment with fierce competition by means of internal transfer price, and further plays the role of cost control and enterprise competitiveness.

关 键 词：作业成本法 标准成本体系 成本控制 

分 类 号：F270[经济管理—企业管理]