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随着我国加入WTO,企业所面临的内外部环境发生了巨大的变化,外部竞争加剧,内部技术更新加速,对企业经营决策提出了更高的要求。企业要与时俱进,必须从加强内部管理入手,降低成本,提升企业的市场竞争力和盈利能力。作业成本法正是适应新制造环境产生的以作业管理为核心的管理思想,对于我国企业优化生产组织、挖掘内部潜力尤其具有现实意义,值得我们探讨。
With China’s accession to the WTO, the internal and external environment faced by enterprises has undergone tremendous changes. As external competition intensifies and internal technology updates accelerate, higher requirements are put forward on business management decisions. Enterprises should advance with the times, we must start with strengthening internal management, reduce costs and enhance the market competitiveness and profitability of enterprises. Activity-based Costing (ABC) is a management thought that adapts itself to the new manufacturing environment and focuses on job management. It is especially meaningful for our country’s enterprises to optimize their production organization and tap the internal potential. It is worth discussing.