塑料加工制备企业财务管理ABC成本法应用研究  

Application of the ABC Cost Method in Financial Management of Plastic Processing and Preparation Enterprises:A Case Study of the S Plastic Plant

作　　者：吉瑜[1] Ji Yu(Shaanxi Technical College of Finance&Economics,Xianyang,Shaanxi 712000,China)

机构地区：[1]陕西财经职业技术学院,咸阳712000

出　　处：《塑料助剂》2023年第3期97-100,共4页Plastics Additives

摘　　要：文章对塑料加工制备企业的经营及财务管理现状进行分析,对该型企业财务管理实施作业成本法(ABC)对产品质量成本进行预算,并提出相应的保障措施。旨在引导企业在战略高度上对产品质量成本进行剖析,推行完整的产品成本质量管理体系,为提高企业绩效扫除障碍。Taking the S Plastic Plant as an example,this paper analyzes the current situation of the operation and financial management of plastic processing and preparation enterprises,and implements the activity-based costing(ABC)for financial management of such enterprises to budget product quality costs,and proposes the corresponding guarantee measures.In this way,plastic enterprises should be guided to analyze product quality costs at a strategic level,promote a complete product cost quality management system,and eliminate obstacles to improve enterprise performance.

关 键 词：作业成本法(ABC) 塑料加工制造企业 成本管理 应用 

分 类 号：F426.72[经济管理—产业经济] F406.7