作业成本法与传统成本法比较研究

A Comparative Study of Activity-based Costing and Traditional Costing: Take DY Food Company as an Example

随着经济的发展, 市场竞争越来越激烈, 企业要在激烈的市场竞争中争得一席之地, 加强成本管理势在必行, 因此,企业需要在成本的精细化管理方面获取理论上的指导。本文通过对传统成本法与作业成本法的比较, 以作业成本法在DY食品公司的应用为例, 分析阐述了两种方法的差异, 总结了作业成本法的优势, 并对作业成本法在中小型食品加工企业中的应用提出了合理化建议。

Purpose - The paper aims to provide the theoretical guidance in the fine management of cost for the enterprises by the comparative analysis of Traditional Costing and Activity-based Costing. Design/Methodology/Approach - After comparing Traditional Costing to Activity-based Costing, showing a case study of the application of Activity-based Costing in Dy food company, the paper analyzes the differences between the two. Then, it summarizes the advantages of Activity-based Costing, and makes the reasonable suggestions for its application in the small and medium-sized food processing enterprises. Findings - The differences between Traditional Costing and Activity-based Costing are studied, and the advantages of the latter are analyzed in the paper. Research Implications - It is very important for the enterprises to improve the accuracy of cost calculation and to serve their business decisions.