巨龙电梯作业成本法运用研究

Study on the Application of Activity-Based Costing for Giant Dragon Elevator

摘要: 推进智能制造是中国制造业转型升级的内在要求和需求，是中国制造业企业创新发展面临的历史性机遇。企业不仅要拥有自主研发的能力，更是要把生产和管理紧密结合在一起，对内部管理和生产经营进行全方位的升级。本文以较早运用作业成本法进行成本核算的巨龙电梯为例，结合其实际生产运营情况，分析其作业成本法的实施现状及保障措施，从企业管理的角度，研究适用于制造业企业的可行性措施，以期为制造业企业成本优化提供借鉴。

Abstract: Promoting intelligent manufacturing is the internal requirement and demand of the transforma-tion and upgrading of manufacturing industry in China, and it is a historic opportunity for the in-novation and development of manufacturing enterprises in China. Enterprises should not only have the ability of independent research and development, but also combine production and management together closely, and upgrade the internal management and production and opera-tion in an all-round way. This paper takes the example of Giant Dragon elevator which uses activity-based costing for cost accounting earlier than others, combines with its actual production and operation, analyzes its activity-based costing implementation status and safeguard measures, from the perspective of enterprise management, and studies feasibility measure applicable to the manufacturing enterprises, in order to provide reference for manufacturing enterprises cost optimization.