摘要
中小企业在发展壮大的同时,也面临成本大幅攀升、盈利空间急剧压缩的困境。加强成本核算与管理是中小企业摆脱生存及发展困局的必由之路。作业成本法是一种比较先进的成本核算方法,在企业产品成本核算中应用作业成本法,是中国进一步深化企业成本核算改革的重大举措。通过对作业成本法在JX公司的应用研究可以看到,实施作业成本法能够为信息使用者提供准确的成本信息,从而有利于企业管理层进行有效的管理和决策。但同时也应看到,作业成本法的计算过程较为复杂,实施条件较为苛刻,并非适用于所有的中小企业。
Small and medium-sized companies are confronted with such diffivulties as cost increasing greatly and profit decreasing steeply while sizing up.Strengthening cost keeping and controlling is an inevitable way for the small and medium-sized companies to overcome the difficulties.Applying the activity-based costing method,as an advanced cost accounting method,to the cost accounting of companies is a significant move for China to deepen the reform of its companies' costing accounting.The case analysis of applying the activity-based costing method in the JX company provides reference for small and medium-sized companies applying the activity-based costing method to the product cost calculation.
出处
《沈阳农业大学学报（社会科学版）》
2014年第3期273-278,共6页
Journal of Shenyang Agricultural University(Social Sciences Edition)
关键词
中小企业
作业成本法
成本动因
成本核算
企业管理
small and medium-sized enterprise
method of activity-based costing
cost driver
cost kceping and contralling
