作业成本法在我国企业应用现状分析姓名学号专业会计学专业指导教师2008年4月30日摘要作业成本法产生于20世纪40年代，随着社会经济的不断发展，该方法在世界上许多企业得到了推广应用。通过实施作业成本法，提高了企业管理水平，增强了企业竞争力，取得了良好的经济效益。在信息化和工业化高速发展的今天，作业成本法显示出传统成本法所不可比拟的优势，而且在以制造企业为主体的行业需求上也越来越强烈。由于高新技术在生产领域的广泛应用改变了企业产品成本结构，间接费用比重大幅度上升，同时，产品的个性化使间接费用的发生与直接人工成本渐失相关性。传统成本法分配间接费用导致重大的成本扭曲，影响企业正确进行战略决策。因此，处于激烈竞争氛围之下的企业，制定各种各样的战略使企业获得竞争优势，作业成本法成为企业战略强有力的支持工具。本文在分析作业成本法应用范围的基础上，探讨了作业成本法在我国企业的应用现状，指出作业成本法还未在我国企业全面推广应用，进而分析了影响作业成本法在我国实施的多方面原因。然后又结合案例从管理和操作两个层面分析了我国企业应用作业成本法过程中出现的问题，最后从企业内、外部环境等方面探讨了作业成本法在我国企业推广应用的措施。关键词：作业成本法；企业竞争力；应用AbstractActivity-basedcostingarisesinthe1940s.Withthecontinuousdevelopmentofsocio-economic,themethodhasbeenappliedbymanyenterprisesintheworld.Enterpriseshaveimprovedtheirmanagementlevel,increasedthecompetitivenessandachievedgoodeconomicresultsthroughtheimplementationofTheActivity-basedcosting.Alongtheinformationandtherapiddevelopmentofindustrializationtoday,theABCshowunmatchedadvantagesbythatofthetraditionalcost.What’smore,thedemandofitismoreandstrongerintheindustrywhichmakescreateenterprisesasthemainstay.Becauseofhightechnology'sapplicationtoproduction,thecoststructureofproductschanges.Products'overheadcostssurge,what'smore,becauseofproducts’personality,overheadcostsarenotrelativetodirectlaborcostanymore,consequently,thetraditionalcostingtheoriesandmethodsarechallengedandtraditionalcostingisnolongersuitabletothenewenvironmentthatleadstobusinesses'makingwrongdecision.So,withtheglobalcompetitionbecomingtenser,businessesmustmakelotsofstrategiestogaincompetitiveadvantages.Underthatbackground,ABCtheoriesbecomestrongsupplementarytoolsofbusinessstrategy.BasedontheintroductionwhichcompanycanuseABC,thispaperstudiestheapplicationstatusofABCinChina'senterprisesandsuggeststhatABChasnotyetfullyappliedinChina'senterprise.ItalsoanalyseswhatimpactonABCtheory’sapplication.Withacase,thisarticleshowstheemergingissuesfromthemanagementandoperationaspectsintheprocessoftheapplicationoftheABCmethodinChineseenterprises.Finally,discusesmeasuresf