作业成本法在制造企业中的应用及效果分析  

Application and Effect Analysis of Activity Based Costing in Manufacturing Enterprises

作　　者：戚平据 QI Ping-ju(Hangzhou Saiwei Motor Co.,Ltd.,Hangzhou 311100,China)

机构地区：[1]杭州赛微电机有限公司,杭州311100

出　　处：《价值工程》2025年第13期78-80,共3页Value Engineering

摘　　要：在全球经济一体化加剧企业竞争的背景下,成本优势成为企业持续发展的关键。传统成本计算方法因无法满足当前需求而逐渐被淘汰,而作业成本法则因其能显著提升成本信息质量、优化定价、促进经营改善及合理资源配置,在发达国家企业中得到广泛应用。随着我国市场经济改革的深化,高自动化、管理创新和技术革新的先进制造企业兴起,传统成本方法显得捉襟见肘。作业成本法,以成本驱动因素为基准,能更准确地反映产品成本,并通过作业分析优化价值链。本文通过理论与案例分析,探讨了作业成本法在先进制造企业中的应用,为企业提升竞争力提供借鉴。Against the backdrop of intensified competition among enterprises in the context of global economic integration,cost advantage has become the key to sustainable development of enterprises.Traditional cost calculation methods are gradually being phased out due to their inability to meet current needs,while activity-based costing is widely used in developed country enterprises due to its ability to significantly improve the quality of cost information,optimize pricing,promote business improvement,and rational resource allocation.With the deepening of China's market economy reform,advanced manufacturing enterprises with high automation,management innovation,and technological innovation have emerged,making traditional cost methods inadequate.The activity-based costing method,based on cost drivers,can more accurately reflect product costs and optimize the value chain through activity-based analysis.This article explores the application of activity-based costing in advanced manufacturing enterprises through theoretical and case analysis,providing reference for enterprises to enhance their competitiveness.

关 键 词：作业成本法 制造企业 传统成本计算 企业价值链 

分 类 号：F425[经济管理—产业经济]