作业成本法在决策分析中的应用

摘要

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，是实际耗用企业资源成本的终结。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,本文将在此背景下进行简要分析。

本文将从作业成本法的表现、发展以及对于企业本身、经济发展等方面产生的影响进行阐述，并进一步提出如何正确运用成本法这一问题的相关建议。关于研究目的及意义、财务信息的基本概念等将会进行简单介绍。

关键词：作业成本法;企业资源;成本;效益;信息;决策

Abstract

Job is costing the core and the basic object, product costs or service costs are the sum of total cost of operation is the actual cost of enterprise resources consumed to an end. Activity-Based Costing Method in accurate cost information to improve business processes, for resource decisions, product pricing and portfolio decision-making to provide better information, etc., have been widely praised. Activity-Based Costing application, raising the level of enterprise management, competitiveness enhancement, with a clear role in promoting the long term will encourage enterprises to raise the level of automation, so as to Activity-Based Costing in China lay the foundation for the popularization and application. Activity-Based Costing precisely the scope of an indirect cost allocation, providing a more precise and detailed cost information not only improve the accuracy of cost allocation and cost of traceability, so that production and marketing decision-making and product pricing is more reasonable, and that the law is conducive to enterprises to improve the internal management o f will help enterprises to optimize resource allocation. In this context, this article will be a brief analysis.

This will be the performance of activity-based costing, development and for the enterprises themselves, the economic development of the impact described, and further propose how to correctly use the cost method of this issue recommendations. For research purpose and meaning, the basic concepts of financial information such as a brief introduction will be carried out.

Keywords:Activity-Based Costing; enterprise resources; cost; effectiveness; information; decision-making

目录

1 绪论 (1)

1.1作业成本法的研究背景 (1)

1.2应用作业成本法的现实意义 (1)

1.3作业成本法的应用现状 (2)

2 作业成本法概述 (3)

2.1作业成本法的发展背景 (3)

2.2作业成本法的基本概念 (3)

3 作业成本法概念体系与计算过程 (4)

3.1作业成本法的概念 (4)

3.2作业成本法核算处理程序的构建 (4)

4 作业成本法应用分析 (6)

4.1作业成本法的成本与效益 (6)

4.1.1 作业成本法的实施成本 (6)

4.1.2 作业成本法的效益 (7)

4.2作业成本法在的应用条件...................................... ..7

5 结论 (9)

5.1 研究结论 (9)

5.2 政策建议 (9)

致谢 (11)

主要参考文献 (12)