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1、Analysisofrelatedconceptsofactivitybasedcosting（作业成本会计相关概念探析）Analysisofrelatedconceptsofactivity-basedcostingaccountingSincetheintroductionofActivity-BasedCostingintheearly90s,thetheoreticalandpracticalcircleshavebeenactivelyinvolvedinthestudyandapplicationofChinainlightofthespecificco
2、nditionsofourcountry.However,somepeoplearestillconfusedaboutthebasicconceptsofactivity-basedcostingaccounting,whichleadtomanymisunderstandingsaboutactivity-basedcosting.Forexample,somepeoplethinkthatactivity-basedcostingistheoperationaccountingandequatetheuseofthetwo.Somepeoplecannotdi
3、stinguishthespecificboundariesofactivity-basedcostingmanagementandoperationmanagement,andsoon.Inaddition,manypapersonactivity-basedcostingdonotdiscusstheirworkingprinciples,namelytheconditionsfortheirapplication.Thebasicconceptsofactivity-basedcostingareseldominvolved.Inviewofthis,this
4、articlewilldescribethebasicconceptsofactivity-basedcostingaccounting,sothatwecanhaveaclearerunderstandingofactivity-basedcosting.First,Activityr-BasedCostingandActivityAccountingActivity-BasedCosting,activity-basedcostingaccounting,referredtoasABC,alsoknownasactivity-basedcosting,andso
5、on.ActivityAccounting,operationalaccounting,orAA,isalsoreferredtoasactivity-basedaccounting.Fromtheirname,bothofthemarebasedontheintroductionofthenewconceptofhomework,whichbelongstothecategoryofmethodandmeans.However,thereisacleardifferencebetweenthetwo.Ingeneral,costaccountingisthough
6、ttobeonlyapurecostcalculationmethod,isahistoricchangeintheformofcostcalculationmethod,itcanalsobefromtheinitialoperationcostaccountingforthecostsharing,highmanufacturingcostinformationtosolvetheseriousdistortionscausedinfer.AsProfWangPingxinargues,ABCprovidesamoreaccurateallocationofov
7、erheadandancillaryresourcesforassignments,processes,products,services,andsoon.Activity-basedcostinghastwoveryimportantconcepts,operationandcostdrivers,whichplayanimportantroleintheemergenceanddevelopmentofcostaccounting.Thepropositionofjobconceptenablesenterprisestooptimizetheoperati
