浅析作业成本法及其在我国的应用

新经济环境下,高科技加速发展、企业电算化、自动化程度迅速提高,管理观念与方式不断更新,传统的成本核算和成本管理受到冲击.我国正处在经济改革的大好时期,经济结构逐步转型,作为一种新兴成本核算模式的作业成本法,以其特有的优越性日益得到人们的瞩目和认可,在我国有着广泛的应用前景,但现阶段仍不具备适用作业成本法的成熟条件.

Brief Analysis of Activity-Based Costing and Its Application in China

Under the new economic environment of contemporary,the high-tech is in the course of accelerating development,the enterprise computerization and automation is rapidly increasing,management concepts and methods update continuously,so that tradi-tional cost accounting and cost management is receiving increasing impact.While our country is in a good period of economic reform nowadays,its economic structure is gradually undergoing transformation.As an emerging cost accounting of model,with its unique advantages...