一、作业会计的提出作业会计(Activity——Basetd Ac-counting)是在本世纪30年代末,由美国埃里克·科勒教授提出的。他认为,作业会计是以“成本驱动因素”理论为基本依据,根据产品生产或企业经营过程中发生和形成的产品与作业、作业链与价值链的关系,选择作业为核算对象的一种与决策有用性目标相联系的会计。所谓作业就是企业为提供一定量的产品或劳务所消耗的人力、技术、原材料、方法和环境的集合体。作业帐户是指交易事项的收入或费用 First, the accounting of job accounting (Activity - Basetd Ac-counting) is in the late 1930s, by the United States proposed by Professor Eric Kohler. In his opinion, job accounting is based on the theory of “cost drivers ”. According to the relationship between the products and operations that occur and form in the process of product production or business operation, the relationship between the operation chain and the value chain and the job of choice as the accounting object Accounting linked to the goal of usefulness in decision making. The so-called operation is the enterprise to provide a certain amount of products or services consumed by manpower, technology, raw materials, methods and environment of the collection. The job account is the revenue or expense of the transaction