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作业是成本计算的核心和基本对象,产品成本或服务成本是全部作业的成本总和。作业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。作业成本法的应用,对企业管理水平的提高、竞争力的增强,有明显的推动作用,从长期来看,会促进企业自动化水平的提高,从而为作业成本法在我国的推广应用奠定基础。作业成本法精确了间接费用分配范围,提供的成本信息更准确详细,不仅提高了成本分配的准确性和成本可追溯性,使产销决策和产品定价更加合理,而且该法有利于企业改善内部管理,有利于企业优化资源配置。
Homework is the core and basic object of cost calculation, and the product cost or service cost is the sum of the costs of all homework. Activity-based costing has been widely acclaimed for providing accurate cost information, improving business processes, and providing sound information for resource decisions, product pricing and portfolio decisions. The application of Activity-Based Costing has obvious promotion effect on the improvement of enterprise management level and competitiveness. In the long run, it will promote the improvement of the level of business automation and lay the foundation for promoting and applying Activity-Based Costing in our country. Activity-based costing has made it more accurate and accurate to provide more accurate and detailed cost information, which not only improves the accuracy and cost traceability of the cost allocation, but also makes the production and marketing decisions and product pricing more reasonable. Moreover, it helps enterprises to improve their internal management , Help enterprises optimize the allocation of resources.