摘要:本文对作业成本法进行了研究。论文的主要内容分为作业成本法的基本理论，作业成本法与传统成本法的差异，作业成本法应用中存在的问题，有效实施作业成本法的对策。最后得出结论，ABC的产生和发展适应现代制造环境下准确地计算出产品的成本的要求，对我国当前企业中资源浪费严重，次品、高库存、高废、高能源的消耗问题的解决将大有裨益，专家学者以及实业认识应该加大对作业成本法的关注，解决现存的问题，结合企业实际发挥作业成本法的思想优势，增强企业的成本管理。

关键字：作业成本法 作业 成本动因 应用

ABSTRACT:Reducing the cost is an eternal topic in enterprise. With the development of the social economy,the competition of the market becomes more and more   fierce.The global enterprise pay more attention to the cost managing.The reason comes from the fact: The cost percolates through all of the economic activities, and it has became one of the essential enterprise competitive power.So "How to control and reduce the cost" becomes the problem which must be solved by every enterprise immediately.

  Since ABC is introduction,widely recognized in theoretical circles. It is regarded as the cost management system development achievement of the new generation of revolutionary.

   Activity-Based Costing arises from the modern manufacturing environment, makes up for the deficiencies of the traditional cost accounting which exists in modern enterprise manufacturing system. It changes the business accounting of traditional accounting theory to the indirect cost accounting and provides comprehensive, objective and accurate cost information.

   But  Activity-Based Costing's actual application is still little.The article from the ABC method the problem in the practical application and solutions were expounded.

Key words: ABC; Activity;Drivers;