作业成本法在包装成本管理中的应用

我国的市场竞争日趋激烈,产品的复杂程度越来越高,传统成本计算方法已无法满足对成本精确性的要求.鉴于作业成本法(ABC法)在成本管理领域中的日益普及,重点探讨ABC法在包装成本管理中的运用.通过对某企业包装成本进行实例计算和作业分析,说明应用ABC法可以得到相对准确的包装成本信息,并找出影响包装成本的主要因素及相应的解决方法,为包装成本管理提供了依据.

Application of ABC to Package Cost Management

The market competition of our country is becoming impetuosity day by day,the manufacture is complicated gradually,and the tradition costing can't satisfy the request of cost accuracy.Since the activity based costing is prevalence in- creasingly in management field,it importantly discusses that applying ABC - method in package cost managing.Through example calculation and actuality analysis to package cost of a corporation,it shows that applying ABC - method can obtain relative precise information of package cost.Besides it can find the main factors and corresponding settling means which affect the package cost, and it can provide gist for managing the package cost.