作业成本法实施条件、优点及应用领域研究文献综述

The Implementation Conditions, Advantages and Application Fields of Activity-Based Costing Are Reviewed

摘要: 随着我国工业化水平的快速提升，我国的制造业面临着巨大的挑战。为了提升自身的市场竞争力，制造企业开始不断追求产品效益，以降低生产成本为目的进行内部改革，传统的成本分配方法在制造成本分摊上出现了弊端。为此，许多制造企业开始引进一种新型的成本核算方法——作业成本法(ABC法)。作业成本法是一种管理会计方法，用于确定产品生产或服务提供过程中的实际成本，企业实施作业成本法符合成本管理的需要，且可以为企业生产销售决策提供准确的成本信息。因此，作业成本法对企业成本管理具有重大意义。通过对国内外学者关于作业成本法文献研究进行归纳分析，本文献对作业成本法的实施条件、方法的优点以及应用领域三个方面进行阐述和分析，并对作业成本法进行系统的述评，最后对下一步研究方向提出建议。

Abstract: With the rapid development of our industrial level, our manufacturing industry is facing great challenges. In order to improve their own market competitiveness, manufacturing enterprises began to pursue product benefits constantly, in order to reduce production costs for the purpose of internal reform, the traditional cost allocation method in manufacturing cost allocation has drawbacks. Therefore, many manufacturing enterprises have begun to introduce a new costing method - Activity-based costing (ABC method). Activity-based costing is a management accounting method used to determine the actual cost in the process of product production or service provision. The implementation of activity-based costing conforms to the needs of cost management and can provide accurate cost information for production and sales decisions of enterprises. Therefore, activity-based costing is of great significance to enterprise cost management. By summarizing and analyzing the literature studies on ABC by scholars at home and abroad, this paper expounds and analyzes the implementation conditions, and advantages of the method and application fields of ABC, makes a systematic review of ABC, and finally puts forward suggestions for the future research direction.