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随着进步和社会生产力水平的不断增长的需求,中国企业的制造环境正发生着深刻的变化。制造环境改变了传统的成本计算方法提供的成本信息失真的一些缺陷与不足,并可以通过采用作业成本法来弥补缺陷。目前作业成本法仍处于探索阶段。在实际应用的理论研究较为不够充分,实践经验也非常少。所以本文通过研究我国制造业领域的作业成本法的使用情况、所处的现状与面临的问题作为切入点进行研究,并提出有关看法和建议。
With the increasing demand for progress and the level of social productivity, the manufacturing environment for Chinese enterprises is undergoing profound changes. The manufacturing environment has changed some shortcomings and deficiencies of the cost information distortion provided by the traditional cost calculation methods and can remedy the defects by adopting the ABC method. The current ABC is still in the exploratory stage. In the practical application of the theoretical research is less adequate, practical experience is also very small. Therefore, this paper studies the use of ABC in the field of manufacturing industry in our country, the status quo and the problems faced by it as a breakthrough point, and puts forward some opinions and suggestions.