摘要：随着我国市场经济的发展和改革开放的逐渐深入以及中国加入WTO，企业的生存和发展环境发生了很大的变化，企业之间的竞争也变得越来越激烈，成本管理成为了企业生存和发展的关键。基于这种情况，中小企业开始着手于作业成本法的理论和实践研究，以达到准确地知道产品的成本，优化企业的资源配置，提高自己在当今社会经济环境中的竞争力的目的。作业成本法作为一种全新的成本核算方法，在我国企业应用中还处于试点阶段。本文将以作业成本法在中小企业的应用研究为重点，从作业成本法的产生背景、理论及意义、在我国应用的可行性、使用条件、具体的核算程序以及作业成本法在中小企业应用中的难点、解决方案着手，结合传统成本管理进行研究探讨，以期能够解决作业成本法在我国企业应用中的问题，为我国作业成本法的发展起到促进作用，它是一种适应现代生产力发展要求、有利于增强企业市场竞争力的成本控制方法。
关键词: 作业成本；作业成本法；成本动因；中小企业；成本控制
Abstract：After China joined into WTO, with the development of market economy and reform and open policy of China, enterprise's survival and the development environment has had the very big change, between enterprise's competitions also becomes more and more intense, cost management is the key of enterprise survival and develop. Based on this kind of situation, our country Enterprise starts to begin in the ABC theory and the practice research, arrives knew accurately the product the cost, the optimized enterprise's resources deployment, enhances itself in now the social economy environment competitive power goal. ABC as a new cost accounting method is also at the experiment site stage in our country. This article take ABC in Our country Enterprise's applied research as a key point, from the ABC production background, the theory and the significance, in our country application's feasibility, the exploitation conditions, the concrete calculation procedure as well as the cost of operation law in Our country Enterprise application's difficulty, the solution begins, the union tradition cost management carries on the research discussion, can solve the cost of operation law by the time in Our country Enterprise application question, for our country cost of operation's method development the promoter action. It’s a cost control method that adapt to the modern productive forces development request and strengthen enterprise competitiveness.
Key Words：Activity-Based；Costing aetivitybasiseos；Cost driver；medium-sized and small enterprises；cost control
本文研究背景
在现代日新月异的制造环境下，大多情况是工人作业被机器生产取代，直接人工在生产成本中所占的比重下降，然而固定制造费用的比例却大幅上升。由于成本结构的变化，导致传统的成本计算方法不能正确反映产品的实际消耗，从而不能正确核算自动化所带来的经济效益。使企业的决策和控制不能得到及时、有效的会计信息，其最终的总体获利水平下降和产品成本信息不实。也就不能为企业决策、控制提供及时、有效的会计信息，其最终后果是企业总体获利水平下降，产品成本信息严重不实。作业成本法是可以解决这些问题的新型成本管理方法，它不拘泥于传统成本计算方法的单一分配标准，而是采用多元化的分配标准，还集财务变量与非财务变量于一体，提高了分配标准与产品实际消耗资源的相关性。因此，作业成本法能够为企业提供相对真实的产品成本信息，也就相对应地提高了企业控制与决策的准确性，所以说，它是适应现代生产力发展要求和有利于企业增强市场竞争力的成本控制方法。
