摘 要:隨著全球市場形成和競爭越來越激烈，企業的成本管理受到越來越嚴苛的考驗，降低成本成為企業管理的重要課題。隨著企業產品類型逐步由大量少樣轉向了小量多樣，傳統的成本管理方法很難發揮優勢。作業成本法提供了一種全新的成本管理思路，它從根本上解決了傳統成本法的缺陷，同時給企業成本管理提供了好的基礎。所以，在我國研究與推廣作業成本法有重大意義。

　　　本文首先對作業成本法的基本原理進行闡述，著重分析了成本動因的選擇和成本庫的確定。其次，對比作業成本法與傳統成本法，論述作業成本法的比較優勢。闡述我國企業應用作業成本法存在的障礙，并論述在我國先進制造業企業應用作業成本法是可行的也是必要的。最后以康準公司實施作業成本法進行案例分析，為國內其他企業應用作業成本法提供參考。

關鍵詞：作業成本法；傳統成本法；成本動因；價值鏈

ABSTRACT:With the form of global market and more and more fierce competition, Enterprise cost management by more stringent test, reducing costs become an important topic of enterprise management. Product types are also gradually turned from large amount and littlediversity to little amount and much diversity. The traditional cost management method is hard to have advantages. ABC provides a new cost management ideas, it is a fundamental solution to the shortcomings of the traditional cost method, while giving enterprise cost management provides a good foundation. Therefore, research and extension ABC of great significance in china.

　　　The first chapter introduces ABC method’S fundamental theory,focuses on analysis of activity-based costing in the choice of cost drivers and cost database to determine．Then through the comparison of activity-based costing and traditional costing detailed the advantages of activity-based costing. Identifies the obstacles of the application of Activity-Based Costing , conclude that application of ABC method in manufacturing industry is essential and feasible．The last chapter takes KangZhun company for example as the case study.

Keywords: Activity-based costing method; Traditional costing method; Cost drivers; Value chain