摘要:随着科技的不断发展，企业经营和技术越来越复杂化，行业之间竞争也变得越来越激烈，传统成本核算方法已经无法满足企业对成本信息的要求。越来越多的发达国家开始关注并研究作业成本法，然而该方法在我国应用的情况还是较为稀少的。本文通过阐述作业成本法在A公司的应用，为我国企业对作业成本法的应用提供借鉴建议。

本文一共分为五个部分，在研究国内外现状以及发展趋势的基础上来确定本篇论文的研究方向。正文部分从作业成本法基本概念着手，并与传统成本法进行比较。之后通过分析作业成本法在A公司的应用，提出问题并针对问题提出解决对策。希望可以引起实务界的注意并对改善该方法的实施环境做出贡献。69513

毕业论文关键词： 作业成本法；成本动因；问题；对策

The application and research of ABC in China’s company

Abstract :With the development of science and technology, operation and technology of company becomes more and more complicated, the competition between industries also becomes more fierce, Traditional cost method is unable to meet the requirement of  information about costs. More and more developed countries began to focus on activity based costing, however the application of this method in our country is still rare. In the paper ,By the application of activity based costing in A company, to provide suggestions with China’s companys.

The paper is pided into five parts, the perspective of this study is determined on the basis of the current situation and development of ABC in foreign and our country, From the basic theory of activity based costing, and compared to traditional cost method. Then analyses the application of activity based costing in A company, raise problems and solve it . This paper expects to cause practitioners attention that contributes to improve the implementation of activity based costing.

Keywords:  Activity based costing; Cost driver; Problem; Solution

目   录

一．绪论 1

(一)研究背景及研究意义 1

1.研究背景 1

2.研究意义 1

(二)国内外相关文献综述 2

1.国外研究现状以及发展趋势 2

2.国内研究现状以及发展趋势 3

二、作业成本法的理论综述 4

(一)作业成本法基本概念体系 4

1.资源 4

2.作业 4

3.成本动因 5

4.成本库 5

5.作业价值链 5

(二)作业成本法核算成本的流程 5

1.作业的鉴定 5

2.归集资源费用至成本库 6

3.确定成本动因 6

4.确定成本库的成本分配率 6

5.成本库相关费用的分配并计算产品成本 6

(三)作业成本法与传统成本法的联系和区别 6

1.作业成本法与传统成本法的联系 7

2.作业成本法与传统成本法的区别 7

三、作业成本法在企业中的运用