基于活动的成本方法对企业决策影响  

Impact on Activity Based Costing to Enterprises Decision

作　　者：南超兰[1] NAN Chaolan(Business School,Wuhan Polytechnic,Wuhan 430074,China)

机构地区：[1]武汉职业技术学院商学院,湖北武汉430074

出　　处：《物流科技》2018年第9期44-45,61,共3页Logistics Sci-Tech

摘　　要：随着市场竞争的加剧,企业生产、分销、销售环节越来越复杂,售后服务也越来越受到重视。如今,大多数企业的间接费用不断增加,而直接成本所占的比例大大下降。传统的成本会计认为所有产品耗费的间接成本均等,用这种粗略的指标分配间接费用,导致量小、复杂产品的成本估计过低;量大、简单产品的成本估计过高,从而造成成本与现实的脱节。正确的成本信息,是企业决策的重要依据。基于此,产生了一种新的成本计算方法—基于活动的成本方法 (Activity Based Costing,ABC)。With the aggravation of the market competition, enterprises are more and more complex in production and distribution. Indirect costs have increased for sales support, rework, inspection, process variations and other activities. But the traditional cost accounting is created by productive enterprises, and the enterprises are intensive labor、 low management fees、 less product port-folio、 negligible service cost. Now, indirect costs are continuing to increase in most enterprises, while direct costs greatly reduced. Major changes have happened in the structure of product cost, so the calculation method of traditional cost can not accurately re - flects the consumption of products.

关 键 词：ABC方法 间接费用 企业决策 

分 类 号：F253.7[经济管理—国民经济]