作业成本法在我国企业中的应用研究

作业成本法在我国企业中的应用研究(17000字)
摘  要：作业成本法作为一种新型的成本计算方法，有效地解决了传统成本计算方法所存在的间接费用分配问题。本文根据分析作业成本法的相关基本内容，以中外运———敦豪快递有限公司，福建X公司以及许继电气三个公司的案例分析为基础，着眼于目前我国企业实施作业成本法的现状，从企业具体的实施情况，总结出作业成本法在我国企业应用过程中所存在的问题，通过结合案例，联系我国实际，并最终为我国企业应用好作业成本法提供有效地策略。
关键词：作业成本法；成本管理；间接费用

The Activity-Based Costing Method In Our Country Enterprise Application Research
Abstract: The activity-based costing method as a new kind of cost calculation method, effectively solved the existing traditional cost calculation method of indirect cost allocation problem. This paper based on the analysis of activity-based costing, the related basic content -- by dhl-sinotrans generated express Co., LTD, fujian X company and XuJi electrical three companies based on case analysis in China at present, the enterprise implementation of activity-based costing from enterprise specific situation, practice and summarizes the activity-based costing method in our country enterprise application process in the existing problems, through combination of case, contact the reality of our country, and eventually use for our country enterprise of activity-based costing provide effective strategy.
Key words: Activity-based costing; Cost managemen；Indirect cost