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近年来,随着科技的加速发展,企业自动化程度的迅速提高,作业成本法得以逐步推广,为企业的成本管理带来了巨大的变革。本文介绍了作业成本法的兴起、优势,同时还对其在我国的应用现状与发展前景、应用过程中应注意的问题进行了分析和阐述。
In recent years, with the accelerated development of science and technology, the rapid increase of enterprise automation and the gradual popularization of ABC have brought great changes to the cost management of enterprises. This article introduces the rise and advantages of ABC, and analyzes and expounds its application status and development prospects in China and the problems that should be noticed in the application process.