作业成本法与传统成本法的对比分析及启示——以ART公司为例

随着全球市场化经济的发展，企业对于技术和管理的改善也越来越重要。在过去的几年中，由于我国一些制造业企业的成本管理薄弱，严重的限制和阻碍了公司的发展。因此，在2008年和2009年的金融危机后，越来越多的制造业企业也意识到了成本管理的重要性。本文主要阐述作业成本法和传统成本法的基本原理，运用比较分析法对作业成本法和传统成本法进行理论研究，同时结合ART公司对作业成本法加以案例分析，阐明作业成本法的优越性，为作业成本法在我国的应用和发展奠定初步的理论基础。
关键字：作业成本法；传统成本法；间接费用

The Comparative Analysis and Enlightenment of Activity-Based Costing and Traditional Cost Method
——Taking the ART Company for Example
 
Abstract: With the global market economy development, the enterprise for the improvement of the technology and management is more and more important. In the past few years, because our country some manufacturing enterprise cost management is weak, the serious limitations and hindered the development of the company. Particular attention is, in 2008 and 2009 financial crisis, the more and more manufacturing enterprise is aware of the importance of the management cost. This paper mainly discusses the homework cost method and the traditional cost method, the basic principles of using comparative analysis to the homework cost method and the theoretical research on traditional cost method, and combining with the ART of activity-based costing the company to the case analysis, expounds the advantages of homework cost method, for homework cost method of application in China and lays the theoretical foundation of the preliminary.
Key words: Activity-Based Costing; Traditional cost method; Indirect cost

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