【内 容 摘 要】
作业成本法是管理会计的一种重要方法,在发达国家得到广泛运用并收效显著,然而在我国,作业成本法只是在工业企业有所运用,很少利用于零售企业。笔者认为,作业成本法同样在零售企业也适合运用,本文就是对作业成本法在零售行业中的运用作一初探,并选择国内一家零售企业进行模拟操作。通过与传统方法比较,以期作业成本法对更多零售企业起到积极作用。
ABC is an important method of management accounting in the United States and Germany, have been widely used and effective insignificant, but in our country, costing only be used in the manufacturing sector, rarely seen in commercial and service industries. In my opinion, from the practical conditions and effect, activity-based costing is more suitable for commercial enterprises and services, which were discussed in this article, and choose to simulate the operation of a supermarket in China. Compared with traditional methods in order to lead more people to learn, and improve internal cost management play an active role.
