作 业 成 本 法 在 企 业 中 应 用 的 难 点 及 解 决 对 策研 究The countermeasure research and solve difficulties of application of ABC in Enterprises摘 要与传统的成本核算方法相比，作业成本计算制度也可以基于成本动因的成本分摊，使会计产品成本更准确，从而提高决策过程相关的企业。但也有一些困难，在实施作业成本法在中国。在此基础上的。基于这种情况，在ABC 对我国企业工艺理论和实践的研究，为了准确地知道产品的成本，优化资源配置，提高为目的，在今天的社会和经济环境，我们的竞争力。ABC 作为一种新的成本核算方法，在我国企业中的应用还处于试验阶段。基于ABC 在中国企业的应用为研究重点，从ABC 的背景，理论基础和意义，在我国应用的可行性，操作条件，具体的会计程序和作业成本法的应用在中国企业的困难，解集，并与传统的成本管理进行了研究，以解决中国的企业在应用作业成本法的问题，促进对ABC 活动的发展。- I -关键词：作业成本法，企业应用，难点，解决对策- II -The countermeasure research and solve difficulties of application of ABC in EnterprisesAbstractCompared with the traditional cost accounting method, the activity-based costing can be cost allocation based on the cost drivers, accounting products cost more accurate, thus enhances the enterprise the decision-making process related. But there are some difficulties, in the implementation of the activity-based costing method in China. On the basis of the. Based on this situation, the research on our country enterprise technology theory and practice of ABC, in order to accurately know the cost of the product, optimize the allocation of resources, improve for the purpose, in today's social and economic environment, our competitiveness. ABC as a new cost accounting method, the application in the enterprise of our country is still in the experimental stage. Application of ABC in China enterprises as the research focus on ABC, from the background, theoretical basis and sign...
