作业会计

作业会计在我国的理论与实践

Theory and Practice of Activity Accounting in China

作业会计和有效产出会计是管理会计中先进的决策控制方法，由于这两种方法的原理不同，单独使用会为制造企业的产品组合和资源供给提供存在差异的信息，从而导致不同的管理决策。

Although both activity accounting and throughput accounting are advanced methods of decision-making and control in management accounting . Because of different principles , the information provided by two accountings for the product-mix and resource supply in manufacturing firms may differ and result in diverse decisions .

作业会计&成本与管理会计的发展趋势

Operation Accounting & The Development Tendency of Cost and Management Accounting

价值链成本管理之优势及在作业会计中的应用

The Advantage of Value Chain Cost Management and its Application in Schoolwork Accounting

以价值链理论分析为起点，对价值链管理在作业会计中的应用问题进行研究，具有重要的理论价值和实际价值。

Taking value theoretical analysis as starting point , the application problem of value chain management in schoolwork accounting carries out research , it has important theoretical and actual value .

推行作业成本会计方法提高企业经营管理水平

Promoting Activity - Based Costing to Improve the Management of Enterprises

研讨作业成本会计在我国的应用

On the application of operation cost accounting in China

略论作业成本会计

On the Activity Cost Accounting

本文所要论述的就是作业成本会计这一先进理论在我国企业现有环境下的应用问题。

This Paper takes its attention to the use of the advanced Activity-Based Costing in our country .

作业成本会计应用的探讨

The Argument of ABC Application

根据作业成本会计的特点，账表体系主要有凭证设计、账簿设置和报表体系。

Owing to this , the part includes source document designing , account book designing , cost report designing .

接着本文阐释了作业成本会计的概念体系，主要包括基本概念和作业成本的计算过程，这为作业成本会计理论打下了必要的认识基础。

Chapter two explains the concept system of ABC accounting and calculating process , which paves the way to understand the theory of ABC .

第三部分是本文的主体&作业成本会计体系的设计。该章主要从三方面考虑：框架设计、系统设计和账表体系设计。

Chapter three focuses on the design of ABC accounting , including three aspects : frame designing , system designing , cost report designing .

为此，新的成本核算方法&作业成本会计的提出，得到了会计界的广泛认同，并在实践中证明了其可行性。

Under such circumstances , the proposal of the new cost accounting & activity cost accounting , gained the approval in accounting circles , and proved its feasibility in practice .

立足于企业对成本信息和初始系统设计的要求，框架设计主要在于明确企业会计信息系统的特点对于这一模式的支持程度，进而决定作业成本会计体系建立的可能性和必要性。

Based on company 's demand on cost information and elementary system designing , the main task of frame designing is to make sure whether they are suitable and possible to establish ABC accounting system .

分析了现有成本会计系统对先进制造系统的不适应性，提出了先进制造系统对成本会计系统的基本要求，找出作业成本会计是先进制造系统需求的成本会计体系。

This paper analyses the unsuitable problem between AMT project and the using accounting system now . The basic requirements of cost accounting system are put forward and a suitable cost accounting for AMC is found .

对策及建议：作业成本会计制度必须建立在清晰严密的业务流程之上，只有通过作业分析识别并消除不增值的作业及浪费，才能有针对性地控制成本。第三，企业的信息化建设滞后。

Recommendations : activity based costing should be built upon the clear and precise business processes . Only through the analysis of activities and eliminate the unnecessary activities , companies could control cost accordingly . Thirdly , the information system of local companies is weak .

作业成本法会计核算研究

Study on the Accounting Process of Activity - based Costing

作业基础责任会计是责任会计自身理论和实践的发展与完善，是对企业内部业绩评价的一种全新的改革。

The activity-based responsibility accounting is the development and improvement in the theories and practice of responsibility accounting , as well as a brand-new reform of the interior performance measurement .

本文以研究基于作业的责任会计的特点和适用条件为起点，详细研究了基于作业的责任中心的建立，基于作业的责任预算，基于作业的责任预算执行的控制，基于作业的业绩评价。

This paper starts form the study of characteristics and applying situations of activity-based responsibility accounting ,, and then delves into the build of activity-based responsibility centers , activity-based responsibility budgeting , the control of activity-based responsibility budgeting and activity-based performance measure .

得出了作业成本法比传统会计成本法更适合邮运企业的结论。

The study conducted shows that the Activity-based costing is more beneficial than traditional costing .

准时化制造的组织方式有利于以作业中心为单位进行成本跟踪，作业成本会计很好地完成制造成本的计算，而且可以检查出并消灭非增值作业，发挥了优秀的成本管理作用。

The framework of JIT is propitious to tracing costs in a cost center , ABC commendably deals with production costs and may find out and remove non value added activity , thus playing the part of cost management excellently .

作业成本管理是以作业成本计算为基础，融合作业会计与作业管理的集成管理方法。

Activity-Based Costing Management is anintegrated management approach that is based on the Activity-Based Costing , Activity-Based Accounting and Activity-Based Management .

从作业成本计算出发，以作业管理为前提，说明作业成本会计是一种集成本计算与成本管理为一体的全新的会计管理模式，是一种先进的成本计算系统。

With operation cost accounting and operation management as the presuppositions , operation cost accounting is a brand-new mode of accounting management integrating cost accounting and cost management .

在阐述作业成本法概念及实施意义的基础上，就作业成本法的成本计算程序，作业会计对传统会计成本观的突破，实施作业成本法应注意的问题进行了探讨。

Based on expounding the conception and practicing significance of the activity-cost method , and probes into the cost calculating procedures , the breakthrough of the activity accounting for the outlook of traditional accounting cost , and the problems needing attention in the practice of the activity cost accounting .