本文从作业成本会计的主要特征来说明作业成本会计是一种集成本计算与成本管理相结合的一种全新的会计管理模式,是一种先进的成本计算系统。它通过对作业成本的确认、计量,提供的是一种动态信息。在此基础上,阐述和分析了作业成本会计在发达国家应用的现状,从而进一步说明作业成本会计应用的经济价值和社会价值。因此,具体提出在我国推行作业成本会计的基本思路,即根据我国技术和经济发展的现状提出在引进作业成本会计时应做的基础工作和实施步骤。 This article illustrates the main characteristics of ABC from the perspective of ABC. ABC is a new accounting management model that integrates cost calculation with cost management. It is an advanced cost calculation system. It through the confirmation of operating costs, measurement, provide a dynamic information. On this basis, the status quo of ABC application in developed countries is elaborated and analyzed, further explaining the economic value and social value of ABC application. Therefore, this paper puts forward the basic idea of ​​promoting ABC in our country, that is, putting forward the basic work and steps to be taken when introducing ABC in accordance with the current situation of technology and economic development in our country.