作业成本法在我国制造业的应用－以江南造船为案例
作业成本法在我国制造业的应用－以江南造船为案例
摘 要
作业成本法是西方国家于上个世纪八十年代末开始研究、九十年代在制造企业首先应用起来的一种全新的企业管理理论和方法。作业成本法相比传统的制造成本法有更准确的成本信息、更好的产销模式、更合理的内部管理及战略等优点，但是在中国现阶段的经济大环境下实际的应用仍然有许多问题。因此在国内专门的研究比较缺乏的情况下，本文经调研汇总提出信息系统、支持程度、内部管理以及成本管理四个ABC法在我国制造业应用的关键点，并对作业成本法在我国制造业的应用加以深入的分析。首先通过实际的理论背景介绍给读者一个理论上的了解，然后通过江南造船股份有限公司应用作业成本法的案例，进一步印证说明本文论点，即我国制造业如果要成功的应用ABC法必须要建立完善的信息系统、充分的支持程度、完善的内部管理和精确的成本管理。
关键词：作业成本法 成本管理 制造业 ABC
ABSTRACT
Activity-Based Costing, which is a new enterprise management theory and methods, has been developed in Western countries in the beginning of the end of the 1980s, and since the 1990s it has begin to use up to advanced manufacturing enterprises, and In 1990s came to China, in the country which is vigorously developing advanced manufacturing, and it is a new attempt to Chinese manufacturing management model. Compared to the traditional manufacturing cost method more accurate cost information, better marketing model more reasonable internal management and strategic advantages, but in special circumstances, there are still many problems in the domestic, and as specialized research lack circumstances, this paper proposed by the research summary, and figured out information systems, support, internal management and cost management four key points for Activity-Based Costing in the manufacturing sector of China. This paper will then use a case of DongFeng Automobile Co., Ltd. application Activity-Based Costing further verifies this argument, and finally a theory and practice two lessons this point.
Key word : Activity-Based Costing Cost Management ABC Manufacturing Sector
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