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近二十年来,IT革命产生了高度自动化的制造企业,适时制采购与制造系统,以及与其密切相关的零库存、单元制造、全面质量管理等崭新的管理观念与技术应运而生。在这种崭新的制造环境下,企业传统采购与制造过程将发生深刻的变化。相应地,原来为传统采购与制造乃至企业决策服务的产品成本计量与控制、会计决策、业绩评价等会计理论和方法也将发生相应变革。针对这个问题,作业成本法应运而生。本文从传统成本法的弊端入手,分析比较地介绍了作业成本法的基本理论、应用条件以及我国企业采用作业成本法的现状,提出了一些解决建议。
In the past two decades, the IT revolution has resulted in highly automated manufacturing enterprises. The timely procurement and manufacturing system, as well as its closely related new management concepts and technologies such as zero inventory, unit manufacturing and total quality management, have emerged. In this new manufacturing environment, the traditional procurement and manufacturing processes will be profound changes. Accordingly, the original accounting theory and method of accounting decision-making, performance evaluation and other accounting theories will also change correspondingly for the cost measurement and control of the products originally used for the traditional procurement and manufacturing as well as the corporate decision-making service. In response to this problem, Activity-Based Costing came into being. This article starts with the disadvantages of the traditional cost method, analyzes and compares the basic theories and application conditions of the ABC method and the present situation of adopting the ABC in our country, and puts forward some solutions.