摘 要
随着市场竞争日益激烈和企业经营环境的复杂化，成本管理成为企业提升竞争力的核心环节。传统成本法在处理间接费用分配时存在局限性，而作业成本法（ABC）作为一种更为精确的成本核算方法逐渐受到关注。本研究旨在比较作业成本法与传统成本法的适用性及优劣，并为企业选择合适的成本核算方法提供理论支持与实践指导。研究采用文献分析、案例研究和实证分析相结合的方法，从成本核算精度、实施成本、操作复杂度以及对企业决策的影响等多个维度进行对比分析。结果表明，传统成本法适用于直接成本占比较高且产品种类单一的企业，而作业成本法则更适合间接成本占比高、产品结构复杂的企业。此外，作业成本法能够更准确地反映成本动因，为管理层提供更具价值的决策信息。然而，其较高的实施成本和操作难度也限制了其在中小型企业中的应用。
关键词：作业成本法 传统成本法 成本核算精度
Abstract
With the increasingly fierce market competition and the complexity of enterprise business environment, cost management has become the core link of enterprises to enhance their competitiveness. The traditional cost method has limitations in dealing with the allocation of indirect costs, while the operation cost method (ABC) has gradually attracted attention as a more accurate cost accounting method. This study aims to compare the applicability and advantages of operation cost method and traditional cost method, and provide theoretical support and practical guidance for enterprises to choose appropriate cost accounting method. The study adopts the combination of literature analysis, case study and empirical analysis to make comparative analysis from multiple dimensions, such as cost accounting accuracy, implementation cost, operational complexity and impact on enterprise decision. The results show that the traditional cost method is applicable to enterprises with high direct cost and single product category, while the operating cost method is more suitable for enterprises with high indirect cost and complex product structure. In addition, the operation cost method can more accurately reflect the cost drivers and provide more valuable decision information for the management. However, its high implementation cost and operation difficulty also limit its application in small and medium-sized enterprises.
Keyword:Activity-Based Costing Traditional Costing Method Cost Calculation Accuracy
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状分析 1
1.3本文研究方法与思路 2
2作业成本法与传统成本法的基本理论 2
2.1成本管理的基本概念与框架 2
2.2传统成本法的核心原理与应用 3
2.3作业成本法的理论基础与发展 3
2.4两种成本法的主要差异对比 4
3作业成本法与传统成本法的实践比较 4
3.1成本分配机制的差异分析 4
3.2精细化管理能力的对比评估 5
3.3实施成本与效益的权衡分析 5
3.4不同行业中的适用性探讨 6
4企业选择成本法的影响因素与决策分析 6
4.1企业规模对成本法选择的影响 6
4.2行业特征与成本法适配性分析 7
4.3技术条件对实施效果的制约作用 7
4.4成本法选择的综合评价模型构建 8
结论 8
参考文献 10
致谢 11
