摘 要：当今的时代，企业对于技术和知识的投入已远远大于对劳动的投入，分配间接费用的方法也在不断改变。如果继续采用原先依照人数或工时的分配方法，成本信息会出现较大差异。改变原有的成本核算方式，使之适应新经济环境和不断进步的生产力，成为企业的当务之急。钢铁工业作为国民经济发展的重要支柱产业，应时刻关注成本，研究变化，把握规律，以增强自身的竞争力，挖掘降低成本、获得效益的潜力。本文最初阐述了作业成本法的基本理论，接着，将作业成本法和传统成本法进行对比，突出了作业成本法的优点，最后，以鞍钢股份有限公司为案例进行进一步的具体分析，以说明作业成本法更迎合企业的需求。
关键词：传统成本法，作业成本法，应用研究
Abstract：In today's times, the input of technology and knowledge is far greater than the input of labor, and the method of distributing indirect expenses is also changing. If we continue to use the original allocation method according to the number or hours, the cost information will be quite different. Changing the original cost accounting method to adapt to the new economic environment and continuous improvement of productivity has become a top priority for enterprises. As an important pillar industry in the development of the national economy, the iron and steel industry should pay attention to the cost, study the change and grasp the law, in order to enhance its competitiveness and excavate the potential of reducing the cost and obtaining the benefit. This paper first expounds the basic theory of activity-based costing (ABC), then compares the activity-based costing with the traditional cost method, and highlights the advantages of activity-based costing (ABC). At last, Anshan Iron and steel organization (Limited by Share Ltd) is used as a case to make a further analysis to show that the activity-based costing is more catering to the needs of the enterprise.
Keywords：Traditional cost method, activity-based costing, application research
目 录
1 引言 4
2 作业成本法的基本理论 4
2.1 作业成本法的理论依据 4
2.2 作业成本法的基本原理 5
3 传统成本法与作业成本法的对比 5
3.1 传统成本法与作业成本法的联系 5
3.2 传统成本法与作业成本法的区别 5
3.2.1 间接费用界限的差异 5
3.2.2 信息准确性的差异 6
3.2.3 适用条件的差异 6
3.3 作业成本法的比较优势 6
4 作业成本法在鞍钢股份有限公司的应用 7
4.1 公司背景 7
4.2 实施作业成本法的必要性 7
4.3 作业成本法的核算研究 8
4.3.1 划分作业成本库并选择作业动因 8
4.3.2 根据资源动因归集到各作业成本库 8
4.3.3 计算成本动因分配率 9
4.3.4 将成本库成分分摊至最终产品 9
4.4 作业成本法与原成本核算法数据的比较分析 10
5 实施作业成本法的优点及应注意的问题 作业成本法在鞍钢股份有限公司的应用研究:http://www.chuibin.com/kuaiji/lunwen_205723.html