摘要：成本管理一直是决定企业经济效益的重要指标，如何有效控制成本已经成为企业可持续发展的关键。在面对市场竞争的压力下，企业必须在经营中开源节流，注意成本管理，改变传统观念，不断降低消耗。而我国大部分企业仍沿用传统的成本计算方法，是以人工工时或费用为唯一标准来计算产品成本，这对于引进高新技术的企业来说形成了一个扭曲的间接费用分配方法，而作业成本法的出现恰好弥补了这一缺陷，作业成本法在计算产品成本时是以作业为基础对各种作业的间接费用采用不同的分配率进行成本计算的方法。因此计算出的产品成本更接近于实际成本，成本计算更加准确。
本文以张家港博威服饰厂为例，通过对作业成本法和传统成本法进行比较分析得出结论。首先阐述相关文献及理论，然后对该企业的成本现状进行分析，并指出其存在的问题。接着对该企业应用作业成本法进行可行性分析，并对其进行作业成本法的应用设计，最后通过传统成本法和作业成本法两种成本计算方法的对比分析，揭示服装企业运用作业成本法的必要性。
关键词 作业成本法；作业；成本动因
Abstract：Since cost management has always been an important index of economic benefit for enterprises, how to effectively control cost has naturally become the key to the sustainable development of enterprises. Under the great pressure of fierce market competition, the enterprises must pay attention to cost management, change the traditional ideas, increase income as well as continuously reduce expenditure in operation. However, most enterprises in our country is still using the traditional cost calculation method, based on artificial man-hour or costs as the only standard to calculate the product cost, which means a distortion of indirect cost allocation method for the introduction of high and new technology enterprises. The emergence of Activity-Based Costing has exactly made up for the defects. Activity-based costing is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. Therefore, the product cost calculated by this method is much closer to the actual cost and cost calculation is equally more accurate.
Taking Zhang Jiagang Bowei Clothing Factory as an example, this paper comes out the conclusion systematically by comparative analysis of both Activity-based costing and traditional costing method. First, the relevant literature and theory has been expounded, then the present situation of cost of this company has been analyzed as well as the existing problems, followed by the feasibility analysis of the enterprise application of Activity-based costing and the application design of Activity-based costing.Finally, by comparison and analysis of the traditional cost method and Activity-based costing, the necessity of Activity-based costing method for the clothing enterprises has been revealed.
Keywords Acticity-based costing Garment enterprises Application
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