一、作业成本法应用的动机和基本路径W公司是一家葡萄酒生产及销售企业,随着中国葡萄酒业的竞争整日益激烈,公司迫切需要进一步提升管理。在这种背景下,缺乏系统合理的成本核算成为了精细化营运管理、公司绩效考核改革等方面的瓶颈,而缺乏有效的成本管理也正在影响公司的盈利能力以及在市场上的竞争力。因此,公司希望能够进行系统合理的成本核算,并以此来改进成本管理方法,持续提高企业盈利水平。经过系统的分析和论证,拟采用作业成本法来改进成本核算,改善成本管理,实现生产过程的精益化管理。W公 First, the application of Activity-Based Costing W motivation and basic path W is a wine production and sales company, with the increasingly fierce competition in the Chinese wine industry, the company urgently needs to further enhance management. In this context, the lack of systematic and cost-effective costing has become a bottleneck in refined operations management and corporate performance appraisal reforms. The lack of effective cost management is also affecting the profitability of companies and their competitiveness in the market. Therefore, the company hopes to conduct systematic and cost-effective accounting and use it to improve its cost management approach and continuously improve its profitability. After systematic analysis and demonstration, it is proposed to adopt ABC method to improve cost accounting, improve cost management and achieve lean management of production process. W male