论作业成本法.pdf

山东经济学院学士学位论文 作业成本法的理论及应用 摘要 作业成本法是在理论结合实践的基础上，通过瑞鑫公司在工作中应用作业成本法的案 例分析，探索了这一成本计算方法在我国制造企业中的具体使用流程以及存在问题，进而 证实了中国企业具有实施这种成本法的条件。 先从作业成本和作业成本法法的概念和特 点入手，然后阐述了作业成本法的发展过程。从而对作业成本法在我国的实施状况及存在 问题进行了进一步的分析和研究。使我们对作业成本制度整体有了一个大概的了解；最后 介绍了作业成本法的适用条件；接下来阐述了公司以往采用的传统成本核算方法的情况和 适合采用作业成本法的条件，最后总结了作业成本法对在目前阶段使用给该公司带来的进 步。 运用这一方法不仅发现了自己在市场中所处的地位，还确立了相对于竞争对手所掌握 的竞争优势，保证了公司在本行业的持续发展态势。 关键词：瑞鑫公司；作业成本法；成本；作业；应用研究 Analysis on The Application of The Activity-Based Costing in Rui Xin Company Abstract The Activity-Based Costing (abbr. ABC) is on the basis of such theories, to research the reason of wrong original cost calculating by the direct labor. Based on the combination of the practices and theories, this thesis studied the case of using the ABC in the work in Rui Xin co. Ltd, researched the detail using procedure of this method in the middle-sized manufacturing enterprises in our country , and the strength and weakness it brought to the company , proving that Chinese plants have the conditions of implement. This thesis is beginning with the conception of ABC, expounds the result of the ABC researching in modern theory fields. Having introduced the developing history of ABC, analyzes the real situation of the system development and growing trend, puts up a question of whether it could being used in Chinese plants. This section makes us totally know about ABC; then introduces the applicable conditions of ABC, and makes the readers grasp the process; then the thesis introduces Rui Xin Company in detail. Following with the expounding the situation and the problems with using the original cost calculating, and the abilities of applying ABC in Rui Xin Company. At last, it concludes that ABC could bring the improvement to Rui Xin Company at recent p