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1、作业成本法的成本效益及应用分析（Costbenefitandapplicationanalysisofactivitybasedcosting）CostbenefitanalysisandapplicationofABCThecostbenefitandtheapplicationofactivity-basedcostinganalysisof2008-12-2015:10:56ABCprovidesmoreaccuratecostthanthetraditionalmethodofcostinformation,buttheimplementationofactivity-basedco
2、stingisconditional.ThispaperintendstoimplementthecostsandbenefitsofABCthroughtheanalysisoftheapplicationconditionsofinductionofabc.Theimplementationcost,activity-basedcostingABCthrougheachconcernastheactivitybasedcostobjecttoimprovecostsystem.Ajobisaunitofworkevents,tasksorspecificpurposes,suchaspr
3、oductdesign,assemblymachineordistributionofproducts.Costmeasurementsystemofsingleoperationcost,andtheoperationconsumptionofallocatingcoststoproductsorservicescostobject.ToimplementABC,mustbetheoriginalaccountinginformationsystemisimproved,andtheimprovementoftheoriginalcostaccountinginformationsyste
4、m,thedesignandimplementationofthenewaccountinginformationsystemcostistheimplementationcostofabc.Itmainlyincludesthedesignofcost,operationcost,costaccountingandpersonneltrainingcost.(a)thecostofdesignThedesigncostisbasedontheoriginalaccountingsystem,researchanddesignofABCcostaddingittotheapplication
5、system.Theapplicationofactivity-basedcosting,youmustfirstmaketheproductionprocesswithdifferentoperations,andthensettheindirectcostpoolaccordingtothepartitionoperation,eachwithanindirectcostbaseoperationshouldberelative,accordingtothedistributionbasisforallocatingcoststodifferentcostinthelibrary.For
6、thesamejob,differentunits,productionprocess,productvarietyanddifferencebetweenmanagementdifferencesandsoon,willcausethedifferenceoperationofresourceconsumption.Weneedtoanalyzeanddesignthesedifferences.Thecompanyofjobclassification,directcostidentification,costpoolsettinganddifferentdistributionofba
7、sicdesign,muchmanpowerandmaterialresourcesexpenditureandtimeresources,suchastransferpersonnelformABCdesignteamtoprovidematerialresources,facilities,suchascomputer,toABCconsultantspaytechnologyconsultingfees
