作业成本法在塑料制造企业中的应用及实施要点分析  

Application of Activity Based Costing in Plastic Manufacturing Enterprises and Analysis of Key Points of Implementation

作　　者：体盈 Ti Ying(College of Finance and Economics,Xianyang Vocational and Technical College,Xianyang,Shaanxi 712000,China)

机构地区：[1]咸阳职业技术学院财经学院,陕西咸阳712000

出　　处：《塑料助剂》2021年第4期75-78,18,共5页Plastics Additives

摘　　要：现今新兴科技技术与实际生产相结合形成了技术密集型生产模式,这种模式能够降低人力成本,提高生产成本中的间接成本,但传统的成本核算方法有很大的局限性,通过传统成本法计算出来的数据有较大的误差和问题,进而人们开始研究并实施作业成本法,简要介绍作业成本法的机理特点,阐述企业实施作业成本法的现状和问题,并提出相应的对策。The combination of emerging technology and actual production has formed a technology intensive production mode,which can reduce labor costs meanwhile increase indirect costs in production costs.However,the data calculated by the traditional cost method due to their great limitations will have great errors and problems.In this regard,this paper introduced the activity-based costing which has been studied and implemented,briefly discussed the mechanism and characteristics of activity-based costing,expounded the current situation and problems of enterprise implementation of activity-based costing,and put forward the corresponding countermeasures.

关 键 词：作业成本法 塑料制造业 应用实践 

分 类 号：F27[经济管理—企业管理]