作业成本法在制造业公司经营管理中的应用——以某制造业F公司为例  

Research on the Application of Activity-based Costing in the Application of Activity-based Costing in the Operation and Management of Manufacturing Companies:A Case Study of Manufacturing Company F

作　　者：刘晶晶 LIU Jingjing(Lanzhou Beidou Xingrui Management Co.,Ltd.,Lanzhou 730000,China)

机构地区：[1]兰州北斗星瑞管理有限公司,甘肃兰州730000

出　　处：《兰州工业学院学报》2025年第2期107-112,共6页Journal of Lanzhou Institute of Technology

摘　　要：以某制造业F公司为例,阐述采用传统完全成本法核算产品成本存在的不足,分析采用作业成本法计算产品成本的优势,通过论证得出产品成本、产品定价等的优化决策方案,以期为公司的高层管理者提供可靠的产品成本、产品定价决策信息。Taking F company of a manufacturing industry as an example,this paper expounds the shortcomings of traditional full costing method to calculate product cost,analyzes the advantages of activity-based costing method to calculate product cost,and demonstrates the optimal decision plan of product cost and product pricing,which aims to provide reliable information of product cost and product pricing decision for the senior managers of the company.

关 键 词：制造业公司 作业成本 管理决策 

分 类 号：F275.3[经济管理—企业管理]