XXXXXX 大 学毕业论文(设计)作业成本法在企业得应用讨论 学 院:学生姓名:学 号:专 业:年 级:完成日期:2025 年 3 月 22 日指导老师:作业成本法在企业得应用讨论摘要作业成本法作为一种全新得会计成本计算方法,就是一种全新得会计管理模式。它源于美国,在欧美企业有一定得实施广度,也取得了不错得效果。但引入我国后,我国得企业却对此却难以实施,或者就是实施效果一般。本文将就作业成本法得概念、意义与使用条件进行说明,并与传统得成本计算方法进行对比分析,结合作业成本法在我国得使用情况,深化剖析其中得原因,对现阶段企业应用作业成本计算法提出建设性建议与措施。关键词:作业成本法,应用讨论AbstractAs a new accounting method, activity based costing is a kind of new accounting management mode、 It es from the United States, in Europe and the United States have a certain extent of the implementation of the enterprise, but also achieved good results、 But the introduction of China, China's enterprises are difficult to implement this,or the implementation of the general effect、This article will discuss the activity-based costing concept, significance and conditions of use is described、 And with the traditional cost calculation method were pared and analyzed, activity-based costing method in our country, in-depth analysis of the reasons and of enterprises at this stage of the application of activity-based cost calculation of extracting constructive suggestions and measures、Key words: activity based costing, application research目 录1、引言...............................51、1 讨论背景.............................51、2 讨论意义.............................52.作业成本法概述..........................52、1 作业成本法概念..........................52、2 作业成本法得基本原理及适用条件..................52、2、1 作业成本法得基本原理......................52、2、2 作业成本法得适用条件......................62、3 作业成本法与传统成本法得比较...................72、3、1 传统成本计算法...
