摘要
随着科技的飞速发展,制造业企业大量采用自动化智能化设备使得生产成本中间接费用比重大幅提升,人工费用比重大幅降低,这就造成了以人工、材料、机器工时等为基础的传统成本管理方式很难适应经营决策需求,不能有效核算产品成本进行价格决策。作业成本法以作业为中心,通过对作业成本的确认、计量最终得出比较真实的生产成本,适应了科技发展的步伐,得到广泛应用,本文结合案例详细分析作业成本法在制造业企业管理中的应用,并与传统成本管理方法进行对比,发现传统管理方式生产成本被严重扭曲,作业成本法的应用可减少成本核算信息不实的困扰提升企业经济效益。
With the rapid development of technology,manufacturing enterprises have adopted a large number of automated and intelligent equipment,resulting in a significant increase in the proportion of indirect costs in production costs and a significant decrease in the proportion of labor costs.This has resulted in traditional cost management methods based on labor,materials,machine hours,etc.,which are difficult to adapt to business decision-making needs and cannot effectively calculate product costs for price decision-making.The activity-based costing method,which focuses on activities and confirms and measures the actual production costs,has been widely applied to adapt to the pace of technological development.This article analyzes in detail the application of activity-based costing in manufacturing enterprise management through case studies,and compares it with traditional cost management methods.It is found that the production costs of traditional management methods are severely distorted.The application of activity-based costing can reduce the problem of inaccurate cost accounting information and improve the economic benefits of enterprises.
作者
杨明琴
YANG Ming-qin(Hangzhou Jiayuan Industrial Co.,Ltd.,Hangzhou 311300,China)
出处
《价值工程》
2023年第26期16-18,共3页
Value Engineering
关键词
制造业企业
生产成本
作业成本法
企业管理
manufacturing enterprises
production costs
activity based costing
business management
