论作业成本法核算体系的构建

当前我国的企业仍旧使用着那些传统的成本核算制度,而这一制度是针对几十年前计划经济体制下非竞争环境的条件而开发的,那时的企业状况与现在的及不久的将来的迥然不同.因此,作业成本法作为一种先进的能较为客观、正确计算产品成本的成本计算方法,它在我国的运用将是不可阻挡的趋势,因此,作业成本法理论及其在企业中的应用研究既具有理论意义又具有实际意义.文章就是在论述作业成本法基本理论的基础上,对作业成本法应用于实践中所必需的成本核算体系展开研究.

On the operating cost method of accounting system of the building

At present,China's enterprises are still using the traditional cost accounting system,and this system for several decades under the planned economy conditions of non-competitive environment developed,when the business conditions and the present and the near very different future.Therefore,the operatingcost method as an advanced to a more objective,correct calculation of the cost of the product cost calculation method,whichisinour useofanirresistibletrend,therefore,costing theory and its application in the e...