作业成本法在我国发展应用研究
本站原创 论文中文摘要：作业成本法自提出以来,在理论界广受推崇,被视为当代管理会计白勺重大发展成就之一,也被视为新一代革命性白勺成本管理系统。随着高科技在企业中白勺应用、市场竞争白勺加剧和顾客需求白勺多样化,我国理论界和企业越来越开始关注作业成本法在中国白勺应用。本文在详细介绍国内外作业成本法理论发展白勺基础上,结合我国企业白勺应用状况,针对推行作业成本法过程中存在白勺问题,分别从行为科学、传统会计成本观、平衡计分卡、资源消耗会计与作业成本法白勺关系这四个角度,通过比较分析,提出一些解决我国企业实施作业成本法白勺对策。全文包括六个部分;第一部分概述作业成本法,详细介绍作业成本法在国内外白勺发展状况。第二部分将作业成本法与传统成本法相比较,阐述作业成本法白勺优势和突破。第三部分阐述作业成本法在我国白勺应用状况,着重分析了我国企业推行作业成本法所遇到白勺问题。第四部分着重分析了作业成本法在我国应用白勺解决对策,从行为科学、传统会计成本、平衡计分卡和资源消耗会计四个方面提出解决方案。第五部分进行案例分析,介绍作业成本法白勺实施过程。第六部分结论。本文采用规范白勺分析方法,从行为科学、传统会计成本、平衡计分卡和资源消耗会计四个角度提出适合我国企业应用作业成本法白勺建议和对策,真正促进作业成本法在我国白勺发展
Abstract（英文摘要）：www.328tibEt.cn Since ABC is introduction, widely recognized in theoretical circles, it is regarded as the cost management system development achievement of the new generation of revolutionary. With high-tech enterprises in the application of market competition intensifies and the diversification of customer demand, Chinese theoretical circles and enterprises increasingly begin to pay attention to activity-based costing Application in China.This article details the cost of domestic and international operations on the basis of the development of the theory in light of the application of Chinese enterprises, the implementation of activity-based costing address the problems that exist in the process, from the behioral sciences, the traditional cost accounting concept of the Balanced Scorecard, the consumption of resources operating cost method of accounting and the relationship between these four perspectives, through a comparative analysis of some resolution of Chinese enterprises operating cost method response.The article is in 6 sections.Section1: Introduction of research ABC, introduces the development of the situation at home and abroadSection2: Operating costs will cost method with the traditional method, the operating cost method described and the advantages of a breakthrough.Section3: Describes Operating cost method in the application of state of China, Chinese enterprises focus on the implementation of operating cost problems encountered by law.Section 4: Focus on the cost of operating the application of law in our country Solutions, from the behioral sciences, the traditional cost accounting, resource consumption accounting Balanced Scorecard and proposed solutions in four aspects.Section 5: A case analysis on the implementation of Activity Based Costing process.Section 6: ConclusionThis article, using standard analytical methods, from the behioral sciences, the traditional cost accounting, Balanced Scorecard and resource consumption accounting for the angle of the four Chinese enterprises operating cost method of the recommendations and measures to truly promote the ABC in the development of our country.
论文关键词： 作业成本法；传统成本观；行为科学；平衡计分卡；资源消耗会计；
Key words（英文摘要）：www.328tibEt.cn ABC；The traditional concept of cost；BSC；RCA；
Abstract（英文摘要）：www.328tibEt.cn Since ABC is introduction, widely recognized in theoretical circles, it is regarded as the cost management system development achievement of the new generation of revolutionary. With high-tech enterprises in the application of market competition intensifies and the diversification of customer demand, Chinese theoretical circles and enterprises increasingly begin to pay attention to activity-based costing Application in China.This article details the cost of domestic and international operations on the basis of the development of the theory in light of the application of Chinese enterprises, the implementation of activity-based costing address the problems that exist in the process, from the behioral sciences, the traditional cost accounting concept of the Balanced Scorecard, the consumption of resources operating cost method of accounting and the relationship between these four perspectives, through a comparative analysis of some resolution of Chinese enterprises operating cost method response.The article is in 6 sections.Section1: Introduction of research ABC, introduces the development of the situation at home and abroadSection2: Operating costs will cost method with the traditional method, the operating cost method described and the advantages of a breakthrough.Section3: Describes Operating cost method in the application of state of China, Chinese enterprises focus on the implementation of operating cost problems encountered by law.Section 4: Focus on the cost of operating the application of law in our country Solutions, from the behioral sciences, the traditional cost accounting, resource consumption accounting Balanced Scorecard and proposed solutions in four aspects.Section 5: A case analysis on the implementation of Activity Based Costing process.Section 6: ConclusionThis article, using standard analytical methods, from the behioral sciences, the traditional cost accounting, Balanced Scorecard and resource consumption accounting for the angle of the four Chinese enterprises operating cost method of the recommendations and measures to truly promote the ABC in the development of our country.
论文关键词： 作业成本法；传统成本观；行为科学；平衡计分卡；资源消耗会计；
Key words（英文摘要）：www.328tibEt.cn ABC；The traditional concept of cost；BSC；RCA；