作业成本法是一个广泛应用在成本管理会计工作中的一种会计方法,可以实现弥补会计管理缺陷的目的。在企业的会计工作中利用作业成本法可以使企业的各种资源得到优化,从而达到降低成本的效果。本文就是针对会计中作业成本法在高校、企业成本管理以及银行成本费用这三个方面的应用进行的分析。 ABC is a kind of accounting method widely used in cost management and accounting work, which can make up for the defects of accounting management. The use of ABC in the accounting work of enterprises can optimize all kinds of resources in the enterprise so as to achieve the effect of reducing costs. This article analyzes the application of Activity-Based Costing (ACA) in accounting, in colleges and universities, enterprise cost management and bank cost and expense.