摘要
传统的数量分配基础歪曲了产品对生产资源的消耗情况,计算出来的产品成本越来越偏离实际成本。新的生产环境要求以新的、更符合实际情况的分配基础替代原有的标准对间接费用进行分配,因而,以作业为基础的作业成本法就应运而生了。本文拟对作业成本法的由来、理论依据、核算程序和在我国的具体应用等进行初步的探讨。
The traditional allocatical bases based on direct labor-hours or machine-hours misrepresents the situation of the productive resources consumed by products, which causes the calculated product cost to be diverged from the real cost. The new productive environment calls for a new allocation base that can be more in accordance with the real condition in place of the formal base to allocate the indirect cost. Thus the activity-based costing is adopted. This paper tends to make initial exploration on the origin, theoretical basis, accounting procedure of activity-based costing and its application in China.
关键词
作业成本法
理论依据
核算程序
activity-based cost method
theoretical basis
accounting procedure
