摘要自上世纪 40 年代始，美国会计学家埃里克·科勒首次提出“作业会计”，经历了几十年形成了作业成本法，各国学者也从不同的方向对其进行了研究和探索，使之与实践结合，并成功运用到企业中去。目前，在美、日和西欧诸国的企业，尤其是竞争激烈和人工成本相对较低的高新技术企业，作业成本法得到了广泛的应用。随着我国经济进步，各行业都发生了巨大变化，国外先进的企业财务管理办法也逐渐进入中国的企业中。本文主要从作业成本法产生背景、理论和意义出发，结合新疆特变电工集团有限公司河北瑞源公司作业成本法与传统成本法的应用情况。设计了具体实施过程进行研究，从而寻找作业成本法在该企业中应用的问题和不足，并提供了解决方案，为其成本管理工作提供新的方法和思路。关键词：传统成本法；作业成本；成本动因；成本库IAbstractIn the 1940s, Eric Kohler, an American accountant, put forward "activity-based accounting" and gradually developed into activity-based costing. After decades of development, scholars from all over the world have studied and explored it from different directions, combining it with practice, and successfully applied it to enterprises. At present, activity-based costing (ABC) has been widely used in enterprises in the United States, Japan and Western European countries, especially in high-tech enterprises with fierce competition and relatively low labor costs. and discusses the application design process and specific implementation process of Activity-Based Costing in Hebei Ruiyuan Company of Xinjiang Special Substation Power Group Co., Ltd., in order to find out the difficulties and shortcomings of application of Activity-Based Costing in this enterprise and the solutions, and to provide a new cost management work. Methods and ideas.Key words: traditional costing; activity-based costing; cost drivers; cost poolII目录摘要......................................................................................................................IAbstract..........
