作业成本法在船舶服务业的应用研究摘要：作业成本法不仅可以改善传统成本核算中关于不能合理分配制造费用的问题，同时也进一步弥补了成本管理较弱的问题。然而，国内的大型制造企业中只有少数采用了成本作业法，大部分的中小型民营制造企业依然使用传统的成本核算方法进行会计核算。本文首先介绍相关概念体系和理论基础，接着以天津世纪华洋船舶技术服务有限公司为例分析了天津世纪华洋船舶技术服务有限公司现有的成本核算方法，然后根据作业成本法构建一个新的成本核算体系，通过比较这两种核算方法得出采用作业成本法使得天津世纪华洋船舶技术服务有限公司的成本管理更加合理有效，并希望该方法能给同行业提供一定的参考意义。【红字 1800 字】关键词：作业成本法制造费用成本核算Abstract：Homework cost method can not only improve the traditional cost accounting on the issue of the not rational allocation of manufacturing costs, but also further compensate for the weak cost management problems. Domestic large manufacturers, however, only a handful of homework cost method is adopted, most of the small and medium-sized private manufacturing enterprises still use the traditional cost accounting method of accounting. This paper introduces the related concepts and theoretical basis, and then to tianjin century foreign shipping technology service co., LTD as an example analyzes the foreign shipping technology service co., LTD. Tianjin century existing cost accounting method, and then according to homework cost method to build a new cost accounting system, by comparing the two methods of accounting to draw the homework cost method is used to make tianjin century foreign shipping technology service co., LTD., more reasonable and effective cost management, and hope this method can provide certain reference significance to the same industry.Key words: Activity-based costing Manufacturing costs Cost accounting1前言在科技和社会的持续进步过程之中，我国的企业的运营境...
