文档介绍：毕业设计（论文）
作业成本法历史发展和基础原理
院 别
经贸学院
专业名称
会计学
班级学号
1090220
学生姓名
陈婉秋
指导老师
张亚辉
6月15日
作业成本法历史发展和基础原理
摘 要
本文介绍了作业成本法含义、产生时代背景、起源和发展和作业成本法基础原理，目标是使读者了解作业成本法，为管理会计其它方面奠定基础。可靠有用成本信息能帮助企业做出正确各类管理决议，能为企业经营管理提供正确控制和评价依据，而传统成本计算方法并不能提供更正确相关信息，作业成本法应运而生。作业成本法是经过追踪作业活动，动态地反应、计量作业成本，并以作业为基础计算产品成本，用以评价作业业绩和资源利用情况一个成本计算方法。它是现依据作业消耗资源因果关系，将资源成本分配给作业，再根据产品等成本对象耗用作业因果关系，将作业成本分配到产品等成本对象。作业成本法利用数理统计和分析方法，对传统成本进行重新分类和计算，将成本更合理地计入产品中。因为作业成本法克服了传统成本法很多缺点，现在，很多管理基础很好企业全部在主动尝试推行作业成本法。
关键词：管理会计，作业成本法，作业，资源
The historical development and basic principles of activity-based costing
Author：Chen Wanqiu
Tutor：Zhang Yahui
Abstract
This article describes the meaning of the activity-based costing, the background, origin and development as well as the basic principles of activity-based costing, the purpose is to enable readers to understand the activity-based costing, to lay the foundation for other aspects of management accounting. Useful and reliable cost information to help businesses make the right types of management decisions for the business management to provide accurate control and evaluation in accordance with traditional costing methods can not provide more accurate information, activity-based costing emerged . Activity-based costing to track work activities, dynamically reflect the measurement of operating costs, product costs and operating basis for the evaluation of operating performance and resource utilization of a cost calculation method. It is the basis of the causal relationship of the activities consume resources, the cost of resources allocated to the job, the causal relationship between consumption of operations in accordance with the products and other cost objects, operating costs allocated to the product cost object. The operating cost method of mathematical statistics and analysis methods, the traditional cost of re-classification and calculation, a more reasonable cost is included in the