浅析作业成本法在应用中存在的问题.doc

浅析作业成本法在应用中存在的问题 内容摘要： 降低成本是企业经营管理中一个永恒的话题。随着社会经济的迅猛发展，市场竞争日趋激烈，全球企业界对成本管理的关注呈越来越重视的趋势，主要原因来自于这样一个公认的事实：成本渗透于企业的一切经济活动之中，并已成为了决定企业竞争力的重要因素之一。因此，“如何有效控制成本、进而降低成本”成为了各个企业迫切需要解决的问题。作业成本法自提出以来，在理论界广受推崇，被视为当代管理会计的重大发展成就之一，也被视为新一代革命性的成本管理系统。作业成本法产生于现代企业的制造环境中，弥补了传统成本计算方法在现代企业制造系统中的一些缺陷，具有很强的实用性，因而在欧美各国己经开始采用并呈现出较好的发展势头。作业成本法改变了传统会计理论对间接成本的核算，所提供的成本信息更全面、客观、准确。但作业成本法的实际应用却较少，本文就从作业成本法实际应用中出现的问题及解决方案进行了阐述。 关键字：作业成本法 作业 成本动因 A Brief Analysis the Problem of the Activity-Based Costing in Actual Application Abstract: Reducing the cost is an eternal topic in enterprise. With the development of the social economy,the competition of the market becomes more and more fierce.The global enterprise pay more attention to the cost managing.The reason comes from the fact: The cost percolates through all of the economic activities, and it has became one of the essential enterprise competitive power.So How to control and reduce the cost becomes the problem which must be solved by every enterprise immediately. Since ABC is introduction,widely recognized in theoretical circles. It is regarded as the cost management system development achievement of the new generation of revolutionary. ?? Activity-Based Costing arises from the modern manufacturing environment, makes up for the deficiencies of the traditional cost accounting which exists in modern enterprise manufacturing system. It changes the business accounting of traditional accounting theory to the indirect cost accounting and provides comprehensive, objective and accurate cost information. ? ?But? Activity-Based Costings actual application is still little.The article from the ABC method the problem in the practical application and solutions were expounded. Key words: ABC; Activity;Drivers; 目 录 一、案例 1 （一）管理层对作业成本法系统的期望 2 （二）实施中的问题 2 （三）作业成本法的实施结果 3 二、作业成本法的优点及其带来的经济效益 3 三、作业成本法实际应用中存在的问题 4 （一）作业成本法本身的问题 4 （二）环境问题 4 （三）技术问题 5 （四）会计人员素质的问题 5 四、应对措施 5 （一）