【摘要】 作业成本计算(ABC)准确计算产品成本,成本企划在产品设计阶段实施成本控制,作业基础成本革新控制(ABI)整合ABC成本信息与成本企划“前馈式控制”的思想,能够改善企业成本控制效果。本文简要评述了成本企划的特征;提出了由设定目标成本、估算产品成本、比较估算成本与目标成本、按功能别展开估算成本和降低成本五步骤构成的ABI模型;详细讨论了降低成本的价值工程法、作业共享法与零部件分析法;并与成本企划作了相关理论比较;最后得出结论。更多还原

【Abstract】 Activity-Based Costing (ABC) provides accurate cost information, while Target Costing executes cost control in design stages. Activity-Based Cost Innovation Control (ABI) combines ABC information and feedforward control perspective of Target Costing, and improves cost control function. This paper discusses the characteristics of Target Costing and proposes ABI model, which includes determining cost target, estimating product cost (EC), comparing EC and cost target, dividing EC by functions, and reducing cost. It also discusses several approaches to reduce cost, compares ABI with Target Costing and finally draws a conclusion.更多还原