摘要
2015年GDP增速破七,反映出中国经济增长速度放缓,经济压力变大,对中小企业来说尤其如此。中小企业是否取得核心竞争优势是其能否长期发展的决定性因素,而取得竞争优势的根本方法重在成本控制。作业成本法是一种比较先进的成本核算方法,能够比较好的进行过程分析和控制,估时作业成本法更是解决了作业成本法中"分配难"的问题,在企业产品核算中运用估时作业成本法,有利于管理层进行有效的管理和决策,促进中小企业的长期发展和壮大。本文从估时作业成本法的优势方面阐述对中小企业的运用。
GDP growth rate was below 7% in 2015,reflecting China＇s slowing economic growth rate and heavier economic pressure,especially for small and medium-sized enterprises.Whether Small and medium-sized enterprise can obtain the core competitive advantage is the decisive factor in the long-term development. And the fundamental method to gain a competitive advantage is cost control. ABC method is a more advanced cost accounting method, which can carry on with the process analysis and control. TDABC method is better than ABC method at solving the ＂distribution＂ problems.When TDABC is used in the products accounting, it is able to facilitate the management layer do the effective management and make decisions, which promoting the long-term development of small and medium-sized enterprises and expand. This paper expounds the advantage of use of TDABC in small and medium-sized enterprises.
出处
《特区经济》
2016年第6期157-158,共2页
Special Zone Economy
关键词
中小企业
估时作业成本法
成本核算
核心竞争力
small and medium-sized enterprises
TDABC
cost accounting
core competitiveness
