摘 要
由于社会生产力的提高和市场需求的增加，我国企业的制造环境变化.传统成本法已经不能满足人们工作生活的需要，在这个前提下，传统成本法在成本核算方面的不足由于作业成本法的出现得到了很好的填补，它能够更为精准获得成本信息，给企业管理计划提供了更好的服务。从20世纪90年代开始，我国在作业成本法方面开展了广泛的理论研究，并赢得了较好的成绩，但在实践中还处于摸索阶段，只有相对充分的理论研究，实践经验却非常不足。
本文从作业成本法的理论入手，阐述了作业成本法的基本内容及其优势，让我们对其有基本的了解。
其次，详细地介绍了作业成本法的应用步骤，重点阐述了作业成本法的计算方法。
然后，分析了作业成本法在我国制造企业运用存在的的问题，介绍了制造企业运用作业成本法的的现状、出现的问题以及产生问题的原因。详细介绍了存在的问题并以实例证明。
最后，给出了作业成本法在我国制造企业的推行建议，分为企业内部建议和企业外部建议，为我国作业成本法的实施提供了前进的方向。
关键词：作业成本法；制造业； 应用问题
ABSTRACT
Along with the progress of social productivity and market demand level, the rise of the our country business enterprise of manufacturing environment profound changes.Manufacturing environment changes to make traditional cost calculation method cost information provided by the highly distortion, more and more can’t meet the demand of enterprise managers.Activity-based cost method can be very good make up for traditional cost method in the shortcoming of the cost accounting,provided relatively more accurate cost information, for enterprise management decision to provide better services. Since the 1990 s, our country to activity-based cost method in a wide range of theoretical research, and have achieved good results, but Chinese manufacturing enterprise in the activity-based cost method to accounting and practical application is still in the stage of exploration, research theory relatively full, practical experience was very inadequate.
This paper begins with the theory of ABC, and expounds the basic content of ABC and its advantages, and lets us understand it..
Secondly, the application of activity based costing is introduced in detail, and the calculation method of activity based costing is discussed in detail.
Then, the paper analyzes the problems of the application of Activity-Based Costing in the manufacturing enterprises in China, and introduces the current situation, the problem and the reasons of the problem.. The existing problems are introduced and the examples are proved..
Finally, the implementation of the activity-based costing in our country’s manufacturing enterprises is proposed, which is divided into the enterprise internal suggestion and the external suggestion, which provides the direction of the implementation of the activity-based costing
Keywords: the activity-based costing ;method manufacturing ;application problem
目 录
