浅析作业成本法在我国中小型制造企业的应用摘要在当前新的制造环境下，传统的成本计算存在不科学的问题，为此，我们引入了作业成本法的理念，这是我国企业成本管理研究领域的一次重大突破，在促进我国企业成本管理方面，发挥了重要作用。众多的学者积极研究作业成本法及其在当前环境下的运用。然而，在我国企业的运营中，与国外的应用结果不同，我国大部分地区仍停留在理论研究的阶段，但在实践领域却鲜有成功的运用。由于众多的因素，这种相对先进的成本计算理念，在我国企企业的实施过程中，遇到了不少的难道。这种理念，也称为ABC成本法、作业成本核算法等，它是一个成本核算系统，从企业的基本活动开始，计算企业活动的运营成本。它是一种对于企业的成本进行核算的一种方法，已经普及了不少的国家。在我国，作业成本法已实施多年，但国内企业还没有得到理想的实施效果，是因为他们对此知之甚少。本文首先对该理念进行大体了解，结合国内企业的发展特点，然后讨论了作业成本法在国内公司的优势与不足，提出相关的对策来推进作业成本法理念的深入进行。关键词：作业成本法；制造企业；应用；对策AbstractTheintroductionoftheActivity-BasedCostingmethodhasmadeagreatbreakthroughinthestudyofcostmanagementforChineseenterprisesandhasplayedasignificantroleinpromotingthecostmanagementofChineseenterprises.Moreandmorescholarshavedevotedthemselvestothestudyofactivity-basedcosting,andthecost-effectivenessofanalyticalmethods.Intheapplicationofourcountry'senterprises,however,differentfromtheeffectiveapplicationresultsabroad,mostofourcountrystillonlystaysinthetheoreticalresearchstage,buttherearefewsuccessfulapplicationsinthepracticefield.Forvariousreasons,thisrelativelyadvancedcostingmethodhasencounteredsomeinevitableobstaclesintheimplementationofChinesecompanies.Activity-basedcosting,alsoknownasABCcosting,activity-basedcosting,andoperatingcostnucleusalgorithm,isacostingsystemthatcalculatestheactivitycostofanenterpriseactivityfromthebasicactivitiesoftheenterprise.Activity-basedcosting,asacostaccountingmethodbasedoncorporateactivities,hasbeenwellstudiedandimplementedabroad.Theactivity-basedcostingmethodhasbeenimplementedinChinaformanyyears,butdomesticcompanieshavenotobtainedtheidealimplementationeffectbecausetheyhavelittleknowledgeofit.ThispaperfirstdiscussesabouttheABC,andthendiscussestheadvantagesanddisadvantagesoftheABCindomesticcompanies,andthenproposessomecountermeasuresforhowtoadvancetheABC.Keywords:Activity-basedcosting；manufacturingenterprises；applications；countermeasures目录摘要.............................................................................................................................IABSTRACT..............................................................................................................II引言........................................................................................................................1一、作业成本法概述................................................................................................2（一）作业成本法的含义.......................................................................................2（二）作业成本法的基本原理...............................................................................2（三）作业成本法的特点.......................................................................................3二、我国中小制造企业成本管理的现状................................................................4（一）企业的管理意识不强，观念薄弱........................................................
