摘要摘要在竞争激烈的市场经济条件下，企业要想谋求生存与发展，除在技术、资本等方面领先外，管理也会越来越重要。成本控制是企业管理的重要环节，成本控制的直接结果是降低成本，提升企业管理水平，增强企业核心竞争力，成本控制的好坏直接影响企业的决策。在现代市场环境下，传统成本控制的局限性日趋明显，越来越不适应企业的管理决策，于是本文提出了在作业成本法这一技术支持下的成本控制思想，弥补了传统成本控制的缺陷。首先，本文阐述了作业成本理论、作业成本核算要素、作业成本基本原理以及计算步骤，然后，叙述了传统成本控制的局限性和作业成本控制的优越性，描述了作业成本法在成本控制应用中遇到的问题和解决建议，还运用实证案例来说明作业成本法在企业中的应用，最后总结作业成本法在企业成本控制中的应用前景。关键词：作业成本法企业成本控制应用IABSTRACTABSTRACTInthehighlycompetitivemarketeconomy,enterprisesaretoseeksurvivalanddevelopment,inadditiontothetechnical,capitalandsolead,themanagementwillbeincreasinglyimportant.Costcontrolisanimportantpartofenterprisemanagement,costcontrolisadirectresultoflowercosts,improvethemanagementlevelandenhancetheircorecompetitiveness,costcontrol,adirectimpactoncorporatedecision-making.Inthemodernmarketenvironment,thelimitationsoftraditionalcostcontrolhasbecomemoreevident,moresuitedenterprisemanagementdecision-making,sothispaper,theoperatingcostofthistechnicalsupportcostcontrolideas,tomakeupfortheshortcomingsoftraditionalcostcontrol.Firstofall,inthepaperthetheoryofoperationcost,operationcostaccountingfactors,operatingcostsofthebasicprinciplesandcalculationsteps,andthendescribesthelimitationsoftraditionalcostcontrolandoperationalcostcontrol,thesuperiorityoftheoperatingcostmethoddescribedintheapplicationofcostcontrolproblemsandsettlementproposals,butalsotheuseofempiricalcasetoillustratetheoperatingcostmethodintheenterpriseapplicationsand,finally,CostinginCostControlintheapplication.Keywords:activity-basedcostingapplicationofcostcontrolII目录目录前言..............................................................................................................................11作业成本法概述......................................................................................................21.1作业成本理论................................................................................................21.1.1科勒思想..............................................................................................21.1.2乔治-斯托布斯思想............................................................................31.1.3卡普兰思想..........................................................................................41.2作业成本要素................................................................................................51.2.1资源（Resource）...............................................................................51.2.2作业（Activity）.................................................................................61.2.3成本对象（Costobject）....................................................................61.2.4成本动因（CostDriver）....................................................................61.2.5分配路径（Distributionpath）...........................................................61.2.6会计期间（Accountingperiod）........................................................71.2.7组织层次（Organizationallevel）......................................................71.3作业成...
