成本预测一直是财务管理领域的研究热点之一。国内大多数制造型企业仍采用传统成本法进行成本预测和控制。而现有的基于ABC的成本预测尚停留在理论论证阶段,文章通过比较ABC基础和传统成本法基础两种成本预测模式,在理论上进行分析,同时提出了ABC成本预测的一般模型,并对分析研究结论归纳阐述。 Cost forecasting has been one of the hot topics in the field of financial management. Most domestic manufacturing enterprises still use the traditional cost method for cost forecasting and control. However, the existing cost forecast based on ABC still stays in the stage of theoretical argumentation. By comparing two basic cost forecasting models, ABC ABC and ABC, the paper analyzes the theory in ABC, and at the same time puts forward a general model of ABC cost forecast. Analytical research conclusions summarized.