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本文在阐述作业成本法兴起的背景、原理的基础上,结合实际探讨了作业成本法在企业管理中的应用方向,总结了作业成本法应用的优势以及实施过程中需要注意的问题,旨在为提高企业管理水平提供参考。
On the basis of expatiating the background and principle of ABC, this paper discusses the application of ABC in business management, summarizes the advantages and disadvantages of ABC in the process of implementation, Improve the level of enterprise management provide a reference.