论作业成本法

浅谈作业成本法在我国的应用和发展摘要成本管理和成本控制是企业管理的重要内容。

随着企业发展的要求，成本管理如何从传统的“模糊”管理，逐步转变为与作业相关的“精细”成本管理，成为企业提升管理水平的重要需求。

作业成本作为一门新兴的学科也便应运而生，成为今后一段时期会计领域的关注重点和热门话题。

作业成本法又叫作业成本计算法或作业量基准成本计算方法（Activity-based costing，ABC法），是以作业（activity）为核心，确认和计量耗用企业资源的所有作业，将耗用的资源成本准确地计入作业，然后选择成本动因，将所有作业成本分配给成本计算对象（产品或服务）的一种成本计算方法。

它产生于20世纪80年代的美国，承接适时制的背景，后在世界范围内得以推广。

作业成本出现的背景也是市场经济环境的变化所形成的，在工艺流程不断改进、科技更新日益飞快的今天，过去那种传统的成本核算体系已显现出诸多弊端，由于间接费用在产品成本中所占比例越来越大，以“直接成本占主要比例”为基础的传统成本分配方式已落后于时代，那么，作业成本的出现也成为必然趋势。

可以说，它是成本会计发展历史上的一次改革。

作业成本法作为一种新兴的核算方法，在国外已得到了重视和使用，在我国，ABC的使用还处于起步和探索阶段。

笔者认为，我国目前在某种程度上和某个范围内来讲，ABC 已具备实施的客观条件，比如我国一些先进企业本身的人员素质和硬件条件都非常优良，那么使用ABC进行成本核算和管理决策就具备了可能性。

而且，据笔者了解我国已有个别企业试用ABC，虽然结果并不都尽如人意，但毕竟为ABC 在我国的应用打开了局面。

为了ABC能够更好地在国内推广，笔者认为以下几个方面值得关注：一是国家应创造良好的经济环境，使经营者节约外部成本；二是各企业在试用过程中要在不断探索中前进，不可浅尝辄止；三是在应用过程中要结合企业自身情况，不可盲目照搬、照抄。

在我国市场经济蓬勃发展的今天，在面向世界、走向世界的新形势下，我国企业的生存发展不只要从生产上抓起，也要在管理上迈上一个新台阶。

如何把成本细化，将成本更好的分配到产品中和作业中去，将是广大企业管理人员和财务人员所要共同关注的问题。

相信我国的经济浪潮会澎湃不息，国家繁荣富强。

关键词：作业，作业成本，成本动因Discuss Activity-based costing applicationand development in our countrysimplyABSTRACTThe cost is managed and controlled with the cost to be the important content of business administration. With request for enterprise development, it is managed from traditional" fuzzy" that how become a management, " meticulous" changed into correlating with homework progressively becomes a management, become the important demand that the enterprise promotes the management level . The cost of the homework arises at the historic moment too as a new developing discipline , become concern focal point and hot issue of the accounting field of one period in the future .Activity the computing method of the cost or the activity quantity datum cost computing technology of calling industry again of law of cost. Regard activity as the core. It confirms and measure and consume enterprise the homeworkses of resourceresource cost consumed count the activity accurately. Then choose the reason of the cost. Distribute all homework cost a kind of cost computing technology of the cost calculation target( the products or the service)'s. It result from the U.S.A.s of will it be the eighties the 20th century, it accepts background that made in good time afterwards within the range of world popularize .ABC background that cost appear whether market economy change of environment form too, update in the technological process , science and technology is upgraded today quickly day by day, that kind of traditional cost accounting system has already displayed a great deal of drawbacks the past,because the proportion is larger and larger in the indirect expense is in the cost of goods, divide with " direct cost account for main proportion " for traditional cost of foundation person who fill a prescription already era of lagging behind, then, the appearance of the ABC becomes the inexorable trend too. We can say , it is a reform in the developing history of cost accounting.ABC has already been paid attention to and used abroad as a kind of new developing method of checking and calculating, in our country, the use of ABC is still at starting and exploring stage.I think , our country comes to talk with a certain range to acertain extent at present, ABC possess objective condition that implement such as our country some advanced enterprise personnel quality and terms very much fine hardware of itself already, have used ABC and carried on cost accounting and administrative decision and possessed possibility . And, our country has already had specific enterprises that have tried out ABC as far as author know, though results are not all fully up to expectations, but has set the ball rolling for the application in our country of ABC after all . Can be popularized at home better for ABC, I think that the following several respect merits attention: First, the country should create the good economic environment , make the operator economize the outside cost; Second, every enterprise should advance in exploring constantly in the course of trying out, can't stop after getting a little knowledge of a subject or about sth. ; Third , combine enterprise's one's own situation in the course of using , can't imitate , copy word by word blindly .Today when market economy is vigorous in our country, under the new situation that meet the needs of the world, move towards the world, The survival and development of the enterprise of our country not only wants since paying special attention to on production but also step and attain a new heightin management. How be at cost thinning, at cost fine distribution get products neutralization homework, It will be the masses of enterprise administrative staff and financial question that personnel pay close attention to together. It wills believe the economic tideses of our country surge breaths prosperous and powerful country.Key words: activity, Activity-based costing, The reason of the cost目录摘要 (1)第一章、作业成本法的理论概况 (7)第一节、ABC的历史……………………………………………………… (7)第二节、ABC产生的依据………………………………………………………...9第三节、ABC的概念体系………………………………………………………..10第二章、在我国先进制造企业中推广应用ABC的重要意义 (12)第一节、ABC的现实意义………………………………………………………..12第二节、ABC的适用条件和在我国应用的可行性 (15)第三章、ABC的应用现状及在我国推广的途径 (17)第一节、ABC的应用现状……………………………………………………... (17)第二节、成功应用ABC的一部分经验及推广途径 (22)第三节、一些企业应用ABC失败的教训 (36)第四章、结束语 (38)浅谈作业成本法在我国的应用和发展成本管理和成本控制是企业管理的重要内容。