浅谈作业成本法在中国的应用

作业成本法是一种全新的成本计算方法。作业成本法的提出最初是为了成本计算,但它有着两类更为广阔的用途:一是通过利用产品和服务成本的信息进行存货估价、商品定价和产品决策;二是通过利用作业成本信息进行业绩计量和考核、预算制定、作业管理、生产工序管理及顾客和市场盈利分析等。作业成本法的采用可以帮助企业加强内部管理,但企业是否采用作业成本法还要看作业成本法是否与企业所处的环境相适应,要考虑成本——效益原则。

Task Cost Practice in China

As a new method, the task cost method, originally for cost calculation, is new in effect in such two aspects as ①evaluation, pricing and decision making; ②measurement, assessment, budget-making, managment, production, customer and market research, etc. through the analysis of product and service cost. This method may helop strengthen, the internal management of enterprises. However, it should be applied in accordance with the environment concerned, esp. the principle of cost and profit.