摘 要
随着市场竞争日益激烈，服务型企业对成本控制的需求愈发迫切，然而传统成本核算方法在处理间接成本分配时存在较大局限性，难以满足现代企业管理的精细化要求。本研究以作业成本法（ABC）为切入点，探讨其在服务型企业成本控制中的应用价值与实施路径。通过文献分析、案例研究和实证检验相结合的方法，本文选取某典型服务型企业作为研究对象，深入剖析其成本结构特征及现有成本管理存在的问题，并基于作业成本法的核心理念设计了一套适用于服务型企业的成本核算与控制体系。研究结果表明，作业成本法能够更准确地反映服务成本的真实构成，有效避免了传统方法中因单一成本动因导致的成本扭曲现象。同时，该方法通过识别关键作业环节，为企业优化资源配置、提升运营效率提供了科学依据。
关键词：作业成本法 服务型企业 成本控制
Abstract
With the increasingly fierce market competition, service-oriented enterprises have more and more urgent demand for cost control. However, the traditional cost accounting methods have great limitations when dealing with indirect cost distribution, and it is difficult to meet the refined requirements of modern enterprise management. This study takes the operation cost method (ABC) as the entry point to explore its application value and implementation path in the cost control of service enterprises. Through literature analysis, case study and empirical inspection of combining method, this paper selects a typical service enterprise as a research ob ject, deeply analyze the cost structure characteristics and the existing cost management problems, and based on the core concept of operation cost method designed a set of suitable for service enterprise cost accounting and control system. The results show that the operation cost method can more accurately reflect the true composition of the service cost, and effectively avoid the cost distortion caused by a single cost driver in the traditional method. At the same time, this method provides a scientific basis for enterprises to optimize resource allocation and improve operational efficiency by identifying key operation links.
Keyword:Activity-Based Costing Service-Oriented Enterprise Cost Control
目 录
引言 1
1作业成本法理论基础研究 1
1.1作业成本法基本概念 1
1.2传统成本法与作业成本法对比 2
1.3作业成本法的核心原理 2
1.4作业成本法在企业管理中的价值 2
2服务型企业成本控制现状分析 3
2.1服务型企业成本构成特点 3
2.2当前成本控制方法的局限性 3
2.3成本控制中存在的主要问题 4
2.4引入作业成本法的必要性 4
3作业成本法在服务型企业中的应用设计 5
3.1作业成本法实施的关键步骤 5
3.2服务型企业的作业识别与分类 5
3.3成本动因的选择与分析 6
3.4作业成本核算模型的构建 6
4作业成本法应用效果评估与优化 6
4.1应用效果的定量分析方法 6
4.2成本控制效率的提升表现 7
4.3实施过程中存在的挑战与对策 7
4.4作业成本法的持续改进策略 8
结论 8
参考文献 10
致谢 11
