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摘要
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近几十年来,由于科技的飞速发展和生产力的巨大进步，一些生产制造企业的经营制造环境也发生了极大的变化，经营制造环境的变化要求企业在激烈的竞争中努力改进和完善管理技术和方法，降低成本，提高生产效率，于是许多企业需要更加精确的产品的成本信息。
In recent decades, as technology rapid development and productivity enormous advances some manufacturing enterprise management manufacturing environment has also had the great change, operation manufacturing environment change requests the enterprise in the fierce competition in working to improve and perfect the management techniques and methods, reduce the cost, improve the production efficiency, so many companies need more accurate cost of the product information.

然而企业继续使用的传统的成本计算方法却导致了产品成本信息的严重失真，也就是说在新的经营制造环境下，过去看起来是合理的成本计算方法在现在出现了扭曲的成本信息，已经不符合管理层决策和管理的需要。
However, the enterprise continues to use the traditional cost calculation method has caused a serious distortion product cost information, that is to say, in the new business manufacture environment, the past seem reasonable cost calculation method in distorts the now the cost of information, and is not suitable for management decision-making and management needs.

为了解决新的经营制造下传统会计的难题 ，作业成本法（Activity-Based Costing,简称ABC）和基于ABC的作业成本管理（ABCM）作为一种比传统成本核算方法更加精确和准确的新的成本计算方法慢慢的走进企业管理者的视野当中，并且在美国、日本和西欧等发达国家的企业，尤其是竞争激烈和人工成本很低的高新技术企业得到了广泛的应用。
In order to solve the new management under the problem of traditional accounting made safe, activity-based Costing (ABC, referred to single - Based on ABC and homework cost management (ABCM than traditional) as a kind of cost accounting method is more accurate and precise new cost calculation method of slowly among the vision into enterprise managers, and in the United States, Japan and Western Europe and other developed countries, especially the enterprise competition and artificially very low cost high technology and new technology enterprise been widely used.

面对这种新环境背景下的非传统的成本计算方法，本文从作业成本法的概念、理论基础、产生背景、基本程序以及与传统的成本计算方法的比较处入手，对作业成本法和作业成本管理进行分析，并且对我国目前企业对作业成本法的运用出现的问题进行探讨和分析。
Facing this new environment background of non-traditional cost calculation method, this article from the activity-based costing method of the concept, theoretical foundation and background, the basic procedure and the traditional cost in comparing the calculation methods of analyzing the activity-based costing method and homework cost management in China, and analyzes present enterprise to the use of activity-based costing the problems discussed and analyzed.