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信息技术的迅速发展,给高度自动化的先进制造企业巨大变革,传统的成本会计系统已经不能满足企业管理的需要。为了准确核算企业产品成本,为企业有效的成本管理控制提供可靠依据,作业成本法、变动成本法便应运而生。但现实表明,作业成本法在我国的实际使用率和成功率并不高。本文分析了作业成本法在我国难以实施的原因,并对变动成本法作进一步的分析和研究,力求探索出其应用的有效方法,以促进其理论和实务的进一步发展。
The rapid development of information technology has brought great changes to the highly automated advanced manufacturing enterprises. The traditional cost accounting system can no longer meet the needs of enterprise management. In order to accurately calculate the cost of enterprise products and provide a reliable basis for the effective cost management control of the enterprise, the ABC method and the variable cost method emerge as the times require. However, the reality shows that the actual usage rate and success rate of ABC in our country are not high. This article analyzes the reason why ABC is difficult to be implemented in our country and further analyzes and studies the VACC, and tries to find out its effective methods to promote the further development of its theory and practice.