作业成本法又称作业成本计算 ,简称ＡＢＣ。它是适应当代高科技生产以及管理新观念、新方法的需要而产生的一种成本计算与成本控制相结合的全面成本管理制度。 2 0世纪 80年代在西方国家一出现就受到理论界和企业界的关注。在我国 ,《会计研究》、《财会月刊》、《财会通讯》等 Activity-based costing, also known as activity costing, is abbreviated as ABC. It is a comprehensive cost management system that combines the cost calculation and cost control that meets the needs of modern high-tech production and management of new concepts and methods. The emergence of western countries in the 1980s was the concern of the theoretical and business communities. In China, “accounting research”, “accounting monthly”, “accounting and communications”