我国中小企业实施作业成本法的思考

摘要

作业成本法由于能为企业提供更加精确的成本信息的优点，目前在国内外一些大型企业推广使用，对企业的可持续发展及科学管理大有裨益，已取得了一定的实践经验。中小企业是市场经济主体，是推动国民经济发展、促进社会稳定的重要力量。我国中小企业采用较多的还是传统成本核算方法。从中小企业的实际出发，结合一定的实践经验，提出实施作业成本法的对策。%The Activity-Based Costing（ABC）,as a kind of advanced cost management mode and business accounting method,has been widely applied by some foreign and domestic large enterprises,which is greatly beneficial for sustainable development and scientific management of these enterprises,and has made some practical experience.This article puts forward several ideas for implementation of activity-based costing based on the reality of SMEs and the practical experience.