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社会经济的飞速发展,各企业为在日益竞争激烈的社会脱颖而出,各种新型管理模式出现在企业管理之中,尤其是作业成本会计这一管理模式的出现,极大降低了企业休息成本的代价,促进了企业的发展。作业成本会计是一种成本计算与管理的新型会计管理模式,式企业经营管理的重要部分,其主要是通过对作业成本信息的有效控制与准确计量,从而达到降低企业信息成本的目的,促进企业的经营管理[1]。本文主要介绍了作业成本会计在企业管理中的运用。
The rapid social and economic development of enterprises in order to stand out in an increasingly competitive society, a variety of new management models appear in the management of enterprises, especially the operation cost accounting this management model has greatly reduced the cost of business rest costs , Promote the development of enterprises. Activity-based accounting is a new type of cost accounting and management model of accounting management, an important part of business management, mainly through the effective control of job cost information and accurate measurement, so as to achieve the purpose of reducing corporate information costs, promote business The management of [1]. This article mainly introduces the application of ABC in enterprise management.