作业成本法在企业应用中存在的问题摘要：从 20 世纪 80 年代开始，作业成本法作为一种精确的、具有高度相关性的、新兴的成本核算方法在世界范围内受到普遍追捧，在各个领域中得到广泛的应用，这使得文学界有一套较完整的体系，对文学领域有莫大的帮助。但是在具体的文学上应用时出现的问题导致很多企业和机构放弃作业成本法的有关机构而采用以前较传统的计算成本方法。本篇论文主要是寻找作业成本法在企业应用中存在的各种问题，然后寻找解决的办法然后进行相关的探究与分析。我们国家自从引入作业成本法到现在也已经 20 多年了。特别是近几年，许多企业知道这一作业成本法，都想跃跃欲试，非常的感兴趣，可见作业成本法的吸引力有多大。但是实际应用到企业的状况确是决定采用作业成本法解决该企业的成本核算问题开始算起，两三年都没有取得有效性的进展，这令国民大失所望。短短几个月就销声匿迹、偃旗息鼓。而在国外企业的运算中在如火如荼的进行，而在我们中国却寸步难行？接下来就是就实际应用问题分析作业成本法在我国为何实践不下去。关键词：作业成本法 成本核算 企业应用 问题 Problems existing in the application of activity-cost method in enterprises Abstract: Since the the 1980s, activity-based costing, as a precise, highly correlated and emerging cost accounting method, has been widely sought after in various fields and has been used in a wide range of applications, which makes the literary circle have a more complete system, which is of great help to the field of literature. However, the problems in the application of specific literature have led many enterprises and institutions to abandon the relevant institutions of the operating cost method and adopt the previously more traditional method of costing. This thesis mainly looks for various problems existing in the application of activity-based costing in enterprises, and then looks for solutions and then carries on the related inquiry and analysis. It has been more than 20 years since our country introduced the activity-cost law. Es...
