试论作业成本法在我国应用的可行性

Discussion on Feasibility of Applying Activity Cost Method in China

摘要: 从作业成本法与传统成本计算的区别着手，展现出作业成本法的优势，论述了作业成本法的使用范围、应用条件，并在此基础上阐述了该方法在我国企业应用的必要性和可能性。

Abstract: According to the difference of activity cost method and traditionaI cost method, the superiority of activity cost method is anaIysed, the range of use and the appIied condition are disscussed, as weII as the necessity and feasibiIity of appIying activity cost method in our country.