作业成本法的应用研究—基于CHEL CREAM公司案例分析
随着经济与社会的迅速发展，企业的运营正变得越来越复杂，规模逐渐变大，产品种类变多，间接成本逐年增加。因此，企业的成本的核算也随之变得越来越复杂。但是在如今这个竞争激烈的市场中，精确真实的成本核算与分析对于每个企业来说都是至关重要的。而在核算成本时，真实完整的成本核算过程揭示了企业资源的分配和利用情况，同时也能反映不同的客户，不同的供应商和不同的产品的盈利情况，从而为企业管理者经营战略和决策的制定打下了良好的基础。本文以美国冰激凌生产公司CHEL CREAM公司为案例，对该企业采用传统成本法和作业成本法的计量结果分别进行分析并比较。对传统成本法和作业成本法基于案例都做出了评价，并总结作业成本法的优势以及适用范围，提出在我国推广作业成本法可以开展的工作。
关键词：作业成本法；成本核算；成本分摊
Abstract
With the development of the economy and society, businesses are facing the situation that the operation processes becoming more and more complicated; the dimensions of companies are enlarging more and more; the variety of products are augmenting, and overhead costs are increasing by years. As a result, the costs accounting of companies are becoming more and more complex. In today’s competitive market, an accurate and detailed costing system is very essential. During the costs accounting, an actual and intact process of costs accounting can give valuable information about the utilization and distribution of the resources and the profitability of different clients, suppliers and products. These are fundamental for the managers to make decisions and strategies. This essay took one of the CHEL CREAM Company as an example, using traditional method and ABC method to measure the costs, making comparison about each of the results, giving comments and advices on the proper use of different costing methods, summarizing the advantages and specialty of ABC, indicating the suited using scope of the ABC method, and discussing what work we can do in order to popularize the ABC method in China.
Key words: Activity Based Costing; Cost accounting; Cost Assignment;
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