【作者】 蒋钦；

【导师】 袁有赋；

【作者基本信息】 兰州商学院 ， 会计学， 2007， 硕士

【摘要】 在我国制造业成本管理实践中，管理者一般都把重点放在生产环节和各种费用的控制上，往往忽视产品成本的计算方法。目前，我国大多数生产企业仍在沿用传统的制造成本法，采用产品生产工时、人工工资等单一的标准，对不同产品“贡献”差别各异的间接生产费用进行分配的做法，显得草率武断，成本计算的“误差”越来越大，必然造成有些产品成本虚增，有些虚减，不符合“谁受益，谁负担；多受益，多负担”的公平配比原则和信息相关性原则，导致成本信息失真，管理者的成本决策失误。随着企业生产工艺、产品结构、管理手段等方面的变化、不同费用要素在产品成本中的结构发生了很大的变化，传统的成本计算方法已不能满足现代生产条件下成本管理的要求。加之市场竞争越来越激烈，我国大多数制造业企业已进入薄利代，产品的多元化是企业在激烈的市场竞争中求生存和发展的重要手段之一，因此，成本计算的正确与否就成为影响管理者进行成本决策的关键因素，与企业的生存发展息息相关。于是，作业成本法被引入我国，它有着传统成本计算法无可比拟的优点，但是，作业成本法始终未能在我国制造业企业中得到广泛的运用。本文在作业成本法现有研究成果的基础上，通过与传统成本计算方法的比较，指出了作业成本法的优越之处。结合我国制造业的实际，分析了阻碍作业成本法广泛应用的原因所在，即过多的成本动因使得采用作业成本法的运用不符合成本效益原则。有鉴于此，本文对成本动因理论与方法的改进进行了一些探索，期望有助于作业成本法在我国制造业的推广和应用。更多还原

【Abstract】 In practice of cost management, Managers always neglect cost accounting method, while they give much attention to process of providing products and controlling sorts of expense. Most manufacturers are still using the traditional way of accounting in china. Traditional cost accounting models assign indirect costs to different products on sole standard such as man-hour or salary. It doesn’t tally with fair-assignment principle and information-relevance principle. It can’t equip managers with "true" cost intelligence to drive improvements.With the development of enterprise itself, changes of cost proportion of produces made traditional cost accounting models unsuitable. At the same time, in order to survive, many manufacturing industries have to select products multiplication because of intense competition. The accuracy of cost is very important for managers when they make decision. So the ABC is introduced to china gradually. ABC has been proved better than traditional cost accounting method but widely application is rare. Based on former researchers’ efforts on ABC, in this paper we point out the advantages of ABC by comparing ABC with traditional cost accounting. Relating the reality of our manufacturing industry, the paper analyzes reasons of hindering ABC from widely application, that is, too many cost drivers make ABC distally cost-benefit principle. In view of the fact, the paper studies cost driver theory and method in order to promote ABC in our manufacturing industry.更多还原