摘 要
完全成本法具有核算过程相对简单，有利于实施责任会计和业绩评价，符合对外财 务报告的要求等优势。但其间接费用分配需要统一标准，而这样的标准模糊，使得间接 费用分配不够合理也不够精确。因为能够准确核算开发成本，作业成本法逐渐开始受到 重视。本文运用理论分析法、对比分析法和案例分析法，针对案例公司的一个项目，分
别使用完全成本法与作业成本法来核算项目的开发成本。通过对两者的计算结果进行对 比，阐述使用完全成本法时，间接费用分配不合理的劣势，进而论证作业成本法的优越 性。结合案例公司现状，思考在实际运用作业成本法时会遭遇的问题，并提出了较为完 善的应用对策。
【关键词】GZHL公司 成本计算 作业成本法 应用对策
Abstract
The full-cost accounting method is featured by a relatively simple accounting process, the help to the implementation of the responsibility accounting and performance evaluation and the accordance with requirements of the external financial reporting. However, the indirect cost allocation required by the full-cost accounting needs to be implemented with a unified standard, while such a standard is fuzzy, leading the allocation of indirect costs to be not reasonable or accurate enough. Due to the accurate accounting of costs, the activity-based costing method is highly valued by the real estate development enterprises and is introduced to the real estate industry with good prospects for development. In this paper, a project of the case company is used to compare the calculation results given by the full costing method and the activity-based accounting method, and then to discuss the unreasonable allocation of the indirect costs caused by the full costing method, so as to prove the advantages of the activity-based accounting method. The author also ponders over problems may caused by the practice of the activity-based accounting method combined with the management and cost accounting status of the case company, and then proposes relatively comprehensive countermeasures.
【Keywords】GZHL Company Cost Accounting Activity-based Costing Method
Countermeasure
目录：
第 1 章 作业成本法的概述
第 2 章 公司成本计算现状
第 4 章 作业成本法应用中的问题及对策
