作业成本法是在新的会计环境下产生的一种全新的成本分配方法,它不仅克服了传统方法难以克服的缺陷,而且具有自身独特的优点,因此,作业成本法得到西方一些国家的企业领导者和管理者的认同和青睐。目前在我国制造业、服务业和政府机构等也已逐渐展开运用,但是在林业会计中还缺乏 Activity-based costing is a brand-new method of cost allocation in the new accounting environment. It not only overcomes the defects that traditional methods can not overcome, but also has its own unique advantages. Therefore, ABC is obtained from the leaders of enterprises in some western countries And managers agree and favor. At present, manufacturing, service industries and government agencies in our country have gradually started to be used, but they are still lacking in forestry accounting