小议作业基础成本会计核算方法的运作

在现代制造环境下,传统成本计算系统的局限以及作业基础成本会计对此的改善已是不争的事实。作业基础成本法在精确成本信息,改善经营过程,为资源决策、产品定价及组合决策提供完善的信息等方面,都受到了广泛的赞誉。在中国,作业成本法在理论上的研究比较深入,然而在具体应用上尚处于探索阶段。为此,本文将对成本基础作业会计的理论、计算程序及运行中存在的问题进行了简要探讨。

Accounting Method Operation of Cost Accounting Based on Activity

In the modern environment,the fact of accounting method operation improve the cost accounting has become the undisputable fact.It has gained praise in the aspects of generating accurate cost information,improving the management process,providing the strategies information.In China,activity-based costing has been deep researched in theory,but still in the exploratory phase in application.So the activity-based costing,the existing problems in calculation program and operation are briefly discussed.