【正文】 目 錄摘 要…………………………………………………………………….1第一章、作業(yè)成本法的理論概況………………….…………………..7第一節(jié)、 ABC的歷史……………………………………………………………...7第二節(jié)、 ABC產(chǎn)生的依據(jù)………………………………………………………...9第三節(jié)、 ABC的概念體系………………………………………………………..10第二章、在我國(guó)先進(jìn)制造企業(yè)中推廣應(yīng)用ABC的重要意義……..12第一節(jié)、 ABC的現(xiàn)實(shí)意義………………………………………………………..12第二節(jié)、 ABC的適用條件和在我國(guó)應(yīng)用的可行性……………………………..15第三章、ABC的應(yīng)用現(xiàn)狀及在我國(guó)推廣的途徑……………………17第一節(jié)、 ABC的應(yīng)用現(xiàn)狀……………………………………………………...…17第二節(jié)、 成功應(yīng)用ABC的一部分經(jīng)驗(yàn)及推廣途徑……………………………..22第三節(jié)、 一些企業(yè)應(yīng)用ABC失敗的教訓(xùn)………………………………………..36第四章、結(jié)束語(yǔ)………………………………………………………...38淺談作業(yè)成本法在我國(guó)的應(yīng)用和發(fā)展成本管理和成本控制是企業(yè)管理的重要內(nèi)容。s own situation in the course of using , can39。 Third , bine enterprise39。 Second, every enterprise should advance in exploring constantly in the course of trying out, can39。costing application and development in our country simplyABSTRACTThe cost is managed and controlled with the cost to be the important content of business administration. With request for enterprise development, it is managed from traditional fuzzy that how bee a management, meticulous changed into correlating with homework progressively bees a management, bee the important demand that the enterprise promotes the management level . The cost of the homework arises at the historic moment too as a new developing discipline , bee concern focal point and hot issue of the accounting field of one period in the future .Activity the puting method of the cost or the activity quantity datum cost puting technology of calling industry again of law of cost. Regard activity as the core. It confirms and measure and consume enterprise the homeworkses of resource resource cost consumed count the activity accurately. Then choose the reason of the cost. Distribute all homework cost a kind of cost puting technology of the cost calculation target( the products or the service)39。相信我國(guó)的經(jīng)濟(jì)浪潮會(huì)澎湃不息，國(guó)家繁榮富強(qiáng)。在我國(guó)市場(chǎng)經(jīng)濟(jì)蓬勃發(fā)展的今天，在面向世界、走向世界的新形勢(shì)下，我國(guó)企業(yè)的生存發(fā)展不只要從生產(chǎn)上抓起，也要在管理上邁上一個(gè)新臺(tái)階。而且，據(jù)筆者了解我國(guó)已有個(gè)別企業(yè)試用ABC，雖然結(jié)果并不都盡如人意，但畢竟為ABC在我國(guó)的應(yīng)用打開(kāi)了局面。作業(yè)成本法作為一種新興的核算方法，在國(guó)外已得到了重視和使用，在我國(guó)，ABC的使用還處于起步和探索階段。作業(yè)成本出現(xiàn)的背景也是市場(chǎng)經(jīng)濟(jì)環(huán)境的變化所形成的，在工藝流程不斷改進(jìn)、科技更新日益飛快的今天，過(guò)去那種傳統(tǒng)的成本核算體系已顯現(xiàn)出諸多弊端，由于間接費(fèi)用在產(chǎn)品成本中所占比例越來(lái)越大，以“直接成本占主要比例”為基礎(chǔ)的傳統(tǒng)成本分配方式已落后于時(shí)代，那么，作業(yè)成本的出現(xiàn)也成為必然趨勢(shì)。costing，ABC法），是以作業(yè)（activity）為核心，確認(rèn)和計(jì)量耗用企業(yè)資源的所有作業(yè)，將耗用的資源成本準(zhǔn)確地計(jì)入作業(yè)，然后選擇成本動(dòng)因，將所有作業(yè)成本分配給成本計(jì)算對(duì)象（產(chǎn)品或服務(wù)）的一種成本計(jì)算方法。作業(yè)成本作為一門(mén)新興的學(xué)科也便應(yīng)運(yùn)而生，成為今后一段時(shí)期會(huì)計(jì)領(lǐng)域的關(guān)注重點(diǎn)和熱門(mén)話(huà)題。淺談作業(yè)成本法在我國(guó)的應(yīng)用和發(fā)展摘 要成本管理和成本控制是企業(yè)管理的重要內(nèi)容。隨著企業(yè)發(fā)展的要求，成本管理如何從傳統(tǒng)的“模糊”管理，逐步轉(zhuǎn)變?yōu)榕c作業(yè)相關(guān)的“精細(xì)”成本管理，成為企業(yè)提升管理水平的重要需求。作業(yè)成本法又叫作業(yè)成本計(jì)算法或作業(yè)量基準(zhǔn)成本計(jì)算方法（Activitybased它產(chǎn)生于20世紀(jì)80年代的美國(guó)，承接適時(shí)制的背景，后在世界范圍內(nèi)得以推廣。可以說(shuō)，它是成本會(huì)計(jì)發(fā)展歷史上的一次改革。筆者認(rèn)為，我國(guó)目前在某種程度上和某個(gè)范圍內(nèi)來(lái)講，ABC已具備實(shí)施的客觀(guān)條件，比如我國(guó)一些先進(jìn)企業(yè)本身的人員素質(zhì)和硬件條件都非常優(yōu)良，那么使用ABC進(jìn)行成本核算和管理決策就具備了可能性。為了ABC能夠更好地在國(guó)內(nèi)推廣，筆者認(rèn)為以下幾個(gè)方面值得關(guān)注：一是國(guó)家應(yīng)創(chuàng)造良好的經(jīng)濟(jì)環(huán)境，使經(jīng)營(yíng)者節(jié)約外部成本；二是各企業(yè)在試用過(guò)程中要在不斷探索中前進(jìn)，不可淺嘗輒止；三是在應(yīng)用過(guò)程中要結(jié)合企業(yè)自身情況，不可盲目照搬、照抄。如何把成本細(xì)化，將成本更好的分配到產(chǎn)品中和作業(yè)中去，將是廣大企業(yè)管理人員和財(cái)務(wù)人員所要共同關(guān)注的問(wèn)題。關(guān)鍵詞：作業(yè)，作業(yè)成本，成本動(dòng)因 Discuss Activitybaseds. It result from the of will it be the eighties the 20th century, it accepts background that made in good time afterwards within the range of world popularize .ABC background that cost appear whether market economy change of environment form too, update in the technological process , science and technology is upgraded today quickly day by day, that kind of traditional cost accounting system has already displayed a great deal of drawbacks the past,because the proportion is larger and larger in the indirect expense is in the cost of goods, divide with direct cost account for main proportion for traditional cost of foundation person who fill a prescription already era of lagging behind, then, the appearance of the ABC bees the inexorable trend too. We can say , it is a reform in the developing history of cost accounting.ABC has already been paid attention to and used abroad as a kind of new developing method of checking and calculating, in our country, the use of ABC is still at starting and exploring stage. I think , our country es to talk with a certain range to a certain extent at present, ABC possess objective condition that implement such as our country some advanced enterprise personnel quality and terms very much fine hardware of itself already, have used ABC and carried on cost accounting and administrative decision and possessed possibility . And, our country has already had specific enterprises that have tried out ABC as far as author know, though results are not all fully up to expectations, but has set the ball rolling for the application in our country of ABC after all . Can be popularized at home better for ABC, I think that the following several respect merits attention: First, the country should create the good economic environment , make the operator economize the outside cost。t stop after getting a little knowledge of a subject or about sth. 。s one39。t imitate , copy word by word blindly .Today when market economy is vigorous in our country, under the new situation that meet the needs of the world, move towards the world, The survival and development of the enterprise of our country not only wants since paying special attention to on production but also step and attain a new height in management. How be at cost thinning, at cost fine distribution get products neutralization homework, It will be the masses of enterprise administrative staff and financial question that personnel pay close attention to together. It wills believe the economic tideses of our country surge breaths prosperous and powerful country.Key words: activity , Activitybased隨著企業(yè)發(fā)展的要求，成本管理如何從傳統(tǒng)的“模糊”管理，逐步轉(zhuǎn)變?yōu)榕c作業(yè)相關(guān)的“精細(xì)”成本管理，成為企業(yè)提升管理水平的重要需求?？梢哉f(shuō)，作業(yè)成本將是今后一段時(shí)期會(huì)計(jì)學(xué)成本領(lǐng)域的一個(gè)重要的課題。Costing,第一節(jié)ABC的歷史ABC起源于美國(guó)，較有影響力的主要有以下幾位學(xué)者的觀(guān)點(diǎn)：（一）科勒（Kohler,L.）的作業(yè)會(huì)計(jì)思想。科勒提出的作業(yè)成本會(huì)計(jì)思想，主要有以下觀(guān)點(diǎn)： 作業(yè)（activity）， 作業(yè)賬戶(hù)（activity 作業(yè)賬戶(hù)的設(shè)置方法是，從最低層、最具體、最詳細(xì)的作業(yè)開(kāi)始，逐級(jí)向上設(shè)置，一直到最高層的作業(yè)總賬，類(lèi)似于傳統(tǒng)科目的明細(xì)賬、二級(jí)賬和總賬。 在會(huì)計(jì)史上，科勒的作業(yè)會(huì)計(jì)思想第一次把作業(yè)的觀(guān)念引入會(huì)計(jì)和管理之中，被認(rèn)為是ABC的萌芽。Staubus