摘 要成本控制是企业管理活动中永恒的主题。所谓成本控制就是成本管理者根据成本计划, 对业务流程中发生的成本费用, 采纳一定的控制方法, 对其施加影响以实现成本控制目标的过程。各种成本控制方法在控制成本方面起到了非常大的作用。但是随时随着时代的进展，传统的成本控制逐渐变现出了其自身的局限性，比如成本控制观念比较局限；传统的成本控制局限于企业部等。为了克服传统成本控制的局限性，人们被迫寻找新的成本控制方法，力图从根本上避开成本的发生。我们应该建立以作业为基础的成本管理控制系统。作业成本法作为一种将间接成本和辅助资源更准确地分配到作业、生产过程、产品、服务与顾客中的一种成本计算方法，已被会计界普遍认同。它找到了企业发生的成本与其产品之间的因果联系，是一种科学的产品成本计算方法，为企业的生产经营决策提供了准确的产品成本信息。我们将成本控制讨论点着眼在作业成本法上，以解决传统成本管理的局限性。关键词：作业成本法；成本控制；案例分析AbstractCost control is eternal topic of enterprise management. Cost control is that, the managers take some actions to control the cost, just as make some plans or control the cost of business processes. Various cost control methods in controlling the costs played a very important role. However, with the development of the times, the traditional cost control gradually show its own limitations, such as more limited concept of cost control; traditional cost control; limited to inner of the enterprise. In order to overcome the limitations of traditional cost control, people need to find new cost-control methods, trying to avoid cost happen from the roots. we should set up control system for cost management based on operating.Activity-based costing is an indirect cost would be more accurate and supplementary resources allocated to operations, production processes, products, services and customers in a cost-calculation method, the accounting profession has been generally recognized. It shows the relationsh...
