基于作业成本思想的企业成本预算实证研究

为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。结合实例，将辅助生产部门的费用分摊至直接生产的部门，并按照产品的消耗比例分摊至产品，得到分产品的较真实的成本情况，进而可以根据成本预算的结果，提高企业的成本管理水平。

Research on Empirical of Activity-Based Cost in Cost Estimates of Enterprise

In order to raise the level of the enterprise,and control business costs effectively,the thinking of Activity-Based Cost method applied to business costs budget.With examples,the secondary production sector cost-sharing to direct production of the sector,and apportioned according to the consumption of products,products are divided over the true cost of the product case,in turn,can result based on cost estimates,and improving the level of cost management.