【正文】 接人工工時(shí)或機(jī)器工時(shí)為基礎(chǔ)進(jìn)行分配，并用由此提供的成本信息來對(duì)間接成本進(jìn)行分析、控制、評(píng)價(jià)和考核。 20世紀(jì)70年代初，斯坦珀斯教授在其《作業(yè)成本計(jì)算和投入產(chǎn)出會(huì)計(jì)》中首次提出作業(yè)和作業(yè)會(huì)計(jì)等相關(guān)概念。 社會(huì)經(jīng)濟(jì)的發(fā)展促使新產(chǎn)業(yè)不斷涌現(xiàn)，當(dāng)今新產(chǎn)業(yè)社會(huì)潮流總體上具有流動(dòng)化（包括勞動(dòng)力流動(dòng)化、資本流動(dòng)化）、跨行業(yè)化、個(gè)性化、國際化和信息化五大基本特征。因此，實(shí)施作業(yè)成本管理，將使現(xiàn)代企業(yè)的新產(chǎn)品開發(fā)能力和市場應(yīng)變能力有一個(gè)大的提高，增強(qiáng)其在國際市場上的生存能力。作業(yè)成本管理以顧客為終點(diǎn)，把企業(yè)分解為一系列作業(yè)的集合，根據(jù)后一項(xiàng)作業(yè)的需求來決定企業(yè)內(nèi)部每一項(xiàng)作業(yè)的消耗量，并通過改善企業(yè)各項(xiàng)作業(yè)的效率及質(zhì)量來提高企業(yè)效益，因而與需求拉動(dòng)型生產(chǎn)方式相適應(yīng)。 【關(guān)鍵詞】作業(yè)成本法 作業(yè)成本管理 成本動(dòng)因 AbstractThe dramatic change in the global economy environment, the important breakthroughs in science and technology and the constant innovations and reform in management and policies, have made the traditional pattern of cost management unable to keep up with all these changes. This makes the solving of the problems in traditional management a must task. In China, cost management is mostly based on the traditional cost management of onsite production management. Manhour is the standard of production cost assignment in traditional cost management. This has resulted in the higher cost of those large output with low technological plexity products, and the lower cost of those small output with high technological plexity products. Such a pattern of cost management cannot represent the real product information and therefore will negatively influence the top management in making the right decisions. Besides, traditional cost management focuses on products, which, does not set up cost responsibility, and will eventually affect the establishment of the responsibility system throughout production. On the other hand, traditional cost management cannot well assess the operation performance, nor guarantee the supervision and economization of resource consumption. This will ultimately fail the establishment of motivation and restriction based administration mechanism. The best solution to these problems is to innovate and improve the current mode of cost management by setting up a new system of activity cost management through a careful study of the pattern of cost management in the Western countries.Activitycost management sets customers as its ultimate goal, and divides the enterprise into a cluster of various activities. And the plan of the consumption of each individual activity is made according to the requirement of the next activity. The efficiency and quality of each individual activity are thus enhanced and therefore the enterprise profits are increased. Meanwhile, activitycost management deals with activity cost, and focuses on the pletion and resource consumption of each activity, which can greatly reinforce the cost awareness among management people, and will make them understand when, where and how costs are produced, so that cost can be effectively controlled. Activitycost management attachs great importance to the design of products and the quality cost management. Taking the bining of technology and economy as a principle, it can improve the design and techniques of products, relocate the limited resources into those profitable activities, and increase the enterprise value chain. As a result, the application of activitycost management will greatly improve the enterprise’s new products development and its adaptability to the market, and reinforce its survivability in the global market. On the other hand, activitycost management assesses responsibility cost by activities. This can not only realize responsibility cost, but exert employees’ motivation, creativity and cooperativeness as well. Assessing performance by activities’ responsibility costs, employees are rewarded or punished. Such a way of assessment motivates employees of each activity to search for various methods of cutting activity costs, which can therefore better the activity’s operation, quality and efficiency. The application of activitycost management has been newly launched in China, and its role in enterprise decisionmaking as a pattern of cost management has seldom been studied. Therefore, it bees urgent and important to make it fully play its role in enterprise decisionmaking by providing accurate cost information so as to cope with the dramatic changes in the management environment of enterprises. Based on standard research and case study research methods, and a parison of the theory on traditional cost management and the theory on activitycost management, this MBA thesis introduces a tentative study on the pattern of activitycost management. The author, after an introduction of the theories on activitycost and activitycost management, conducts a thorough study on the application of activitycost management in Cang Zhou Refinery, and therefore proposes relevant improvement methods. Cang Zhou Refinery sets up a simulative corporation independent accounting adjustment system based on activitycost management. Through the application of independent adjustment, the Refinery conducts a simulative market operation within the enterprise and introduces the mechanism of following the marketprice into various production and management sections. The monthly adjustment within individual section presents a clear picture of its production and management, and thus individual section can improve its general management by working on the base of responsibility profits and cost control, which will finally cut down consumptions, increase profits, and improve the standards of technologies. Based on an indepth analysis of the successful implementation of activitycost management in Cang Zhou Refinery, the author believes that enterprises, while setting up the activitycost management pattern, should be fully prepared to accept the idea of the allemployee cost management, to better policies of controlling, to clarify the focus of responsibilities, to implement reasonable and effective punishment and rewarding policies, and to make innovations in cost management patterns. To implement activitycost management does not mean an abandon of traditional cost management, but is rather a synthesis of the two. An effective implementation of activitycost