某企业成本策略的研究(作业成本法)

摘要
作业成本法，即基于作业的成本计算法，是指以作业为间接费用归集对象，通过资源动因的确认、计量，归集资源费用到作业上，再通过作业动因的确认计量、归集作业成本到产品或顾客上去的间接费用分配方法。ABC为作业、经营过程、产品、服务客户等提供了一个更精确有分配间接成本和辅助资源的分配方法。ABC系统认为组织的资源不只在产品的物质生产中消耗，在许多辅助作业中同样被消耗。为不同顾客提供不同的产品往往需要消耗不同的辅助作业。ABC的目标是把所有为不同顾客和产品提供作业（包括上述辅助作业）所耗费的资源价值测量和计算出来，并恰当地把它们分配给各位顾客和产品……

关键词：作业成本法  作业  成本动因

Abstract
Activity Based Costing, namely based on Activity cost computing method, mean and regard Activity as indirect expense return target of collecting, Through resource affirmation, measurement of reason, belong to and raise funds source expenses get Activity, Measure, belong to and collect through Activity affirmation of reason Activity cost get products or indirect expense that customer get on distribute the method and then. ABC for Activity, deals in course, products, serve customer, etc. offer one accurate to have and distribute indirect cost and distribution method to assist resource. ABC system show resources organized not merely consumed among the material production of the products, Consumed too in a lot of supplementary Activity. Offer to different customers different products need and consume different supplementary Activity often. Goal of ABC to offer Activity resource value measurement and calculate and come out consumed to different customers and products all, And distribute them to every customer and products appropriately ……

Key Words: Activity Based Costing     Activity      Cost driver

目录  33000字
摘要--------------------------------------------------------------------------------------------------------------
Abstract----------------------------------------------------------------------------------------------------------
一、中国加入WTO对现代企业的影响------------------------------------------------------------------
（一）对国家宏观经济的影响-----------------------------------------------------------------------------
（二）对我国工和机械行业的影响-----------------------------------------------------------------------
（三）如何面对WTO的挑战------------------------------------------------------------------------------
二、XXX厂经营概况--------------------------------------------------------------------------------
（一）企业概况-----------------------------------------------------------------------------------------------
（二）2002年各项经济指标完成情况-------------------------------------------------------------------
（三）与2002年相对比，财务指标增减变动分析（提出问题）---------------------------------
三、改变企业成本管理现状的对策-----------------------------------------------------------------------
（一）改进企业成本管理-----------------------------------------------------------------------------------
1、改进企业成本管理的必要性---------------------------------------------------------------------------
2、企业成本管理的目标------------------------------------------------------------------------------------
3、传统成本管理已不适应XXX厂成本管理的需要------------------------------------------------
（二）实施作业成本管理----------------------------------------------------------------------------------
1、制造企业成本控制的实质------------------------------------------------------------------------------
2、作业成本控制模型---------------------------------------------------------------------------------------
3、实施作业成本管理---------------------------------------------------------------------------------------
（三）加强企业管理费用的预测与控制----------------------------------------------------------------
1、企业管理费用的预测------------------------------------------------------------------------------------
2、企业管理费用的控制------------------------------------------------------------------------------------
结 论 -----------------------------------------------------------------------------------------------------------
致 谢 -----------------------------------------------------------------------------------------------------------
参考文献 -------------------------------------------------------------------------------------------------------
附录：外文资料------------------------------------------------------------------------------------------------