摘要：作业成本法是以作业为基础，通过对企业成本动因的分析来计算产品生产成本，并为作业管理提供更为相关、相对准确的成本信息的一种成本计算方法。作业成本法经过长时间的理论研究后，凭借着其能为企业管理层提供更为精确的成本信息受到普遍认可，它不仅可以帮助企业更加深刻地洞察不同顾客或产品是如何影响作业消耗及总成本的形成；同时，它还可以运用在供应链管理之中，帮助企业规划价值链流程，寻求降低成本和提高价值的机会。
本文从供应链管理中传统成本法的不适应性开始，引入介绍作业成本法，探究作业成本法在供应链管理中的可行性，并对我国企业供应链管理中运用作业成本法进行推广提出了建议。针对理论上作业成本法所拥有的可行性，通过对经典案例的模拟计算，从供应链成本构成的三部分——供应商、核心企业、顾客入手，了解作业成本法相比较于传统成本法在供应链管理中的优势，建议实施供应链管理的企业建立起有效的作业成本法核算控制体系。经阅读大量文献资料、实地调研与模拟计算后可得，应用作业成本法进行供应链成本核算的研究具有较强的理论意义和现实意义。
关键词：供应链管理；作业成本法；成本管理；间接生产费用；成本动因
Abstract：Activity-based costing(ABC) is a cost calculation method which based on activity to calculate the product cost through the analysis of enterprise cost drivers. Activity-based costing(ABC) provides more relevant and accurate cost information for the enterprise operation management . After a long time study, activity-based costing has been generally recognized by providing more accurate cost information for the enterprise management. It can not only help enterprise to know how different customers or products to influence the formation of operating consumption and total cost, at the same time,it also can be used in supply chain management to help enterprise plan value chain and seek the opportunity to reduce costs and raise the value .
In this paper, author started from the traditional cost method’s disadvantages in supply chain, then introduced the feasibility of activity-based costing in supply chain management, and gave promotion recommendations of using activity-based costing in Chinese enterprises. According to the feasibility of cost method have, through simulation calculation of classic case(three components from the supply chain cost -- supplier, core enterprise, customers), author tends to understand the activity-based cost’s strengths in supply chain management when compared with traditional cost method, recommends enterprises which use the supply chain management to set up activity-based cost accounting system. After reading a lot of literature, doing field surveys and simulation available, the application of activity-based costing method in supply chain cost accounting has strong theoretical and practical significance.
Keywords: Supply chain management; Activity-based costing; Cost management; Indirect costs; Cost driver
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