作业成本管理为企业提供了一种以作业为视角的成本管理理念,它以“作业”为成本管理对象,以实现持续降低产品作业成本的目标,最大限度地提高客户获取的收益。本文在介绍作业成本管理产生的背景、演变进程、理论的基础上,分析了作业成本管理的构成要素、基本框架、实施步骤及主要应用,旨在帮助企业更好地理解和实施作业成本管理。 Activity-Based Costing provides enterprises with a cost-management perspective from the perspective of operations. It manages objects with the cost of “operations” to achieve the goal of continuously reducing the operating costs of products and maximizing the benefits to customers. Based on the introduction of the background, evolution and theory of ABC, this paper analyzes the components, basic framework, implementation steps and main applications of ABC, aiming to help enterprises better understand and implement ABC.