摘要：隨著我國市場經(jīng)濟的發(fā)展和改革開放的逐漸深入以及中國加入WTO，企業(yè)的生存和發(fā)展環(huán)境發(fā)生了很大的變化，企業(yè)之間的競爭也變得越來越激烈，成本管理成為了企業(yè)生存和發(fā)展的關鍵。基于這種情況，中小企業(yè)開始著手于作業(yè)成本法的理論和實踐研究，以達到準確地知道產(chǎn)品的成本，優(yōu)化企業(yè)的資源配置，提高自己在當今社會經(jīng)濟環(huán)境中的競爭力的目的。作業(yè)成本法作為一種全新的成本核算方法，在我國企業(yè)應用中還處于試點階段。本文將以作業(yè)成本法在中小企業(yè)的應用研究為重點，從作業(yè)成本法的產(chǎn)生背景、理論及意義、在我國應用的可行性、使用條件、具體的核算程序以及作業(yè)成本法在中小企業(yè)應用中的難點、解決方案著手，結(jié)合傳統(tǒng)成本管理進行研究探討，以期能夠解決作業(yè)成本法在我國企業(yè)應用中的問題，為我國作業(yè)成本法的發(fā)展起到促進作用，它是一種適應現(xiàn)代生產(chǎn)力發(fā)展要求、有利于增強企業(yè)市場競爭力的成本控制方法。

關鍵詞: 作業(yè)成本；作業(yè)成本法；成本動因；中小企業(yè)；成本控制

Abstract：After China joined into WTO, with the development of market economy and reform and open policy of China, enterprise's survival and the development environment has had the very big change, between enterprise's competitions also becomes more and more intense, cost management is the key of enterprise survival and develop. Based on this kind of situation, our country Enterprise starts to begin in the ABC theory and the practice research, arrives knew accurately the product the cost, the optimized enterprise's resources deployment, enhances itself in now the social economy environment competitive power goal. ABC as a new cost accounting method is also at the experiment site stage in our country. This article take ABC in Our country Enterprise's applied research as a key point, from the ABC production background, the theory and the significance, in our country application's feasibility, the exploitation conditions, the concrete calculation procedure as well as the cost of operation law in Our country Enterprise application's difficulty, the solution begins, the union tradition cost management carries on the research discussion, can solve the cost of operation law by the time in Our country Enterprise application question, for our country cost of operation's method development the promoter action. It’s a cost control method  that adapt to the modern productive forces development request and strengthen enterprise competitiveness. 

Key Words：Activity-Based；Costing aetivitybasiseos；Cost driver；medium-sized and small enterprises；cost control

本文研究背景 

　　　在現(xiàn)代日新月異的制造環(huán)境下，大多情況是工人作業(yè)被機器生產(chǎn)取代，直接人工在生產(chǎn)成本中所占的比重下降，然而固定制造費用的比例卻大幅上升。由于成本結(jié)構(gòu)的變化，導致傳統(tǒng)的成本計算方法不能正確反映產(chǎn)品的實際消耗，從而不能正確核算自動化所帶來的經(jīng)濟效益。使企業(yè)的決策和控制不能得到及時、有效的會計信息，其最終的總體獲利水平下降和產(chǎn)品成本信息不實。也就不能為企業(yè)決策、控制提供及時、有效的會計信息，其最終后果是企業(yè)總體獲利水平下降，產(chǎn)品成本信息嚴重不實。作業(yè)成本法是可以解決這些問題的新型成本管理方法，它不拘泥于傳統(tǒng)成本計算方法的單一分配標準，而是采用多元化的分配標準，還集財務變量與非財務變量于一體，提高了分配標準與產(chǎn)品實際消耗資源的相關性。因此，作業(yè)成本法能夠為企業(yè)提供相對真實的產(chǎn)品成本信息，也就相對應地提高了企業(yè)控制與決策的準確性，所以說，它是適應現(xiàn)代生產(chǎn)力發(fā)展要求和有利于企業(yè)增強市場競爭力的成本控制方法。