摘 要
随着服务业在全球经济中的比重不断上升，准确的成本核算成为提升服务企业竞争力的关键。传统成本法基于产量分配间接费用，在处理服务业复杂多样的业务场景时存在局限性，而作业成本法通过识别和计量各项作业活动消耗的资源，能够更精确地反映成本构成。本研究旨在比较作业成本法与传统成本法在服务业应用中的差异及其对企业决策的影响，选取典型服务行业为样本，运用案例分析法、实证研究法等方法，对两种成本核算方法的成本计算准确性、成本控制有效性及管理决策支持能力进行系统对比分析。结果表明，作业成本法能提供更为精细的成本信息，有助于识别非增值作业，优化资源配置，提高成本控制精度；相比之下，传统成本法在某些特定情境下仍具有操作简便的优势。
关键词：作业成本法 传统成本法 服务业
Abstract
With the increasing proportion of the service industry in the global economy, accurate cost accounting has become the key to improving the competitiveness of service enterprises. The traditional cost method, allocating indirect costs based on output, has limitations in dealing with complex and diverse business scenarios of the service industry, while the operation cost method can more accurately reflect the cost composition by identifying and measuring the resources consumed by various operation activities. This study aims to compare the operation cost method and the traditional cost method in the service industry application difference and its influence on enterprise decision, select the typical service industry as a sample, using the case analysis, empirical research method, the accuracy of two cost accounting method cost calculation, cost control effectiveness and management decision support ability system comparison analysis. The results show that the operation cost method can provide more detailed cost information, help to identify non-value-added operations, optimize resource allocation and improve the accuracy of cost control; in contrast, the traditional cost method still has the advantage of simple operation in some specific situations.
Keyword:Activity-Based Costing Traditional Costing Method Service Industry
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2作业成本法与传统成本法理论基础 2
2.1成本计算原理比较 2
2.2成本分配机制差异 2
2.3成本信息准确性分析 3
3两种成本法在服务业的应用实践 4
3.1服务企业成本特点 4
3.2作业成本法应用案例 4
3.3传统成本法应用案例 5
4两种成本法的绩效评估与选择 5
4.1成本管理效果对比 5
4.2实施难度与成本效益 6
4.3适用场景与选择建议 7
结论 7
参考文献 9
致谢 10
随着服务业在全球经济中的比重不断上升，准确的成本核算成为提升服务企业竞争力的关键。传统成本法基于产量分配间接费用，在处理服务业复杂多样的业务场景时存在局限性，而作业成本法通过识别和计量各项作业活动消耗的资源，能够更精确地反映成本构成。本研究旨在比较作业成本法与传统成本法在服务业应用中的差异及其对企业决策的影响，选取典型服务行业为样本，运用案例分析法、实证研究法等方法，对两种成本核算方法的成本计算准确性、成本控制有效性及管理决策支持能力进行系统对比分析。结果表明，作业成本法能提供更为精细的成本信息，有助于识别非增值作业，优化资源配置，提高成本控制精度；相比之下，传统成本法在某些特定情境下仍具有操作简便的优势。
关键词：作业成本法 传统成本法 服务业
Abstract
With the increasing proportion of the service industry in the global economy, accurate cost accounting has become the key to improving the competitiveness of service enterprises. The traditional cost method, allocating indirect costs based on output, has limitations in dealing with complex and diverse business scenarios of the service industry, while the operation cost method can more accurately reflect the cost composition by identifying and measuring the resources consumed by various operation activities. This study aims to compare the operation cost method and the traditional cost method in the service industry application difference and its influence on enterprise decision, select the typical service industry as a sample, using the case analysis, empirical research method, the accuracy of two cost accounting method cost calculation, cost control effectiveness and management decision support ability system comparison analysis. The results show that the operation cost method can provide more detailed cost information, help to identify non-value-added operations, optimize resource allocation and improve the accuracy of cost control; in contrast, the traditional cost method still has the advantage of simple operation in some specific situations.
Keyword:Activity-Based Costing Traditional Costing Method Service Industry
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2作业成本法与传统成本法理论基础 2
2.1成本计算原理比较 2
2.2成本分配机制差异 2
2.3成本信息准确性分析 3
3两种成本法在服务业的应用实践 4
3.1服务企业成本特点 4
3.2作业成本法应用案例 4
3.3传统成本法应用案例 5
4两种成本法的绩效评估与选择 5
4.1成本管理效果对比 5
4.2实施难度与成本效益 6
4.3适用场景与选择建议 7
结论 7
参考文献 9
致谢 10
