摘 要
随着市场竞争加剧和企业成本压力增大，传统成本核算方法难以满足现代企业管理需求。基于作业成本法的企业成本控制优化研究旨在通过引入作业成本法，构建更精确的成本核算体系，以实现对企业成本的有效控制与优化。本研究以制造业为背景，选取典型企业作为案例分析对象，运用作业成本法原理，结合企业实际生产流程，建立成本动因模型，识别关键作业环节，量化各项作业成本。研究结果表明，作业成本法能够准确反映产品真实成本结构，揭示隐性成本，为企业提供科学决策依据。通过对成本动因的深入分析，发现并优化了多个高成本作业环节，实现了成本有效降低。本研究创新性地将作业成本法与企业内部管理流程相结合，提出了基于作业成本法的成本控制优化框架，为企业实施精细化成本管理提供了新思路和方法论支持，具有重要的理论价值和实践指导意义。
关键词：作业成本法；成本控制优化；制造业
Abstract
As market competition intensifies and corporate cost pressures increase, traditional cost accounting methods have become inadequate for modern enterprise management needs. This study focuses on optimizing enterprise cost control based on Activity-Based Costing (ABC), aiming to introduce ABC to construct a more accurate cost accounting system that can effectively control and optimize enterprise costs. Set against the backdrop of manufacturing, this research selects typical enterprises as case studies, applying the principles of ABC in conjunction with actual production processes to establish a cost driver model. By identifying key operational activities and quantifying the costs associated with each activity, the study reveals that ABC can accurately reflect the true cost structure of products and uncover hidden costs, thereby providing a scientific basis for decision-making. Through an in-depth analysis of cost drivers, several high-cost operational activities were identified and optimized, leading to effective cost reduction. Innovatively, this research integrates ABC with internal management processes, proposing an ABC-based cost control optimization fr amework that offers new approaches and methodological support for enterprises to implement refined cost management, holding significant theoretical value and practical guidance.
Keywords: Activity-Based Costing；Cost Control Optimization；Manufacturing Industry
目 录
引言 1
一、作业成本法理论基础 1
（一）作业成本法的概念与原理 1
（二）传统成本法的局限性分析 2
（三）作业成本法的优势探讨 2
二、企业成本控制现状分析 2
（一）现行成本控制体系评估 2
（二）成本控制中的常见问题 3
（三）引入作业成本法的必要性 3
三、基于作业成本法的成本优化策略 4
（一）作业识别与成本动因确定 4
（二）成本分配与核算方法改进 4
（三）成本控制流程的优化设计 5
四、实施效果评价与案例分析 5
（一）优化方案实施效果评估 5
（二）典型企业应用案例研究 6
（三）持续改进措施与建议 6
结 论 7
致 谢 8
参考文献 9
随着市场竞争加剧和企业成本压力增大，传统成本核算方法难以满足现代企业管理需求。基于作业成本法的企业成本控制优化研究旨在通过引入作业成本法，构建更精确的成本核算体系，以实现对企业成本的有效控制与优化。本研究以制造业为背景，选取典型企业作为案例分析对象，运用作业成本法原理，结合企业实际生产流程，建立成本动因模型，识别关键作业环节，量化各项作业成本。研究结果表明，作业成本法能够准确反映产品真实成本结构，揭示隐性成本，为企业提供科学决策依据。通过对成本动因的深入分析，发现并优化了多个高成本作业环节，实现了成本有效降低。本研究创新性地将作业成本法与企业内部管理流程相结合，提出了基于作业成本法的成本控制优化框架，为企业实施精细化成本管理提供了新思路和方法论支持，具有重要的理论价值和实践指导意义。
关键词：作业成本法；成本控制优化；制造业
Abstract
As market competition intensifies and corporate cost pressures increase, traditional cost accounting methods have become inadequate for modern enterprise management needs. This study focuses on optimizing enterprise cost control based on Activity-Based Costing (ABC), aiming to introduce ABC to construct a more accurate cost accounting system that can effectively control and optimize enterprise costs. Set against the backdrop of manufacturing, this research selects typical enterprises as case studies, applying the principles of ABC in conjunction with actual production processes to establish a cost driver model. By identifying key operational activities and quantifying the costs associated with each activity, the study reveals that ABC can accurately reflect the true cost structure of products and uncover hidden costs, thereby providing a scientific basis for decision-making. Through an in-depth analysis of cost drivers, several high-cost operational activities were identified and optimized, leading to effective cost reduction. Innovatively, this research integrates ABC with internal management processes, proposing an ABC-based cost control optimization fr amework that offers new approaches and methodological support for enterprises to implement refined cost management, holding significant theoretical value and practical guidance.
Keywords: Activity-Based Costing；Cost Control Optimization；Manufacturing Industry
目 录
引言 1
一、作业成本法理论基础 1
（一）作业成本法的概念与原理 1
（二）传统成本法的局限性分析 2
（三）作业成本法的优势探讨 2
二、企业成本控制现状分析 2
（一）现行成本控制体系评估 2
（二）成本控制中的常见问题 3
（三）引入作业成本法的必要性 3
三、基于作业成本法的成本优化策略 4
（一）作业识别与成本动因确定 4
（二）成本分配与核算方法改进 4
（三）成本控制流程的优化设计 5
四、实施效果评价与案例分析 5
（一）优化方案实施效果评估 5
（二）典型企业应用案例研究 6
（三）持续改进措施与建议 6
结 论 7
致 谢 8
参考文献 9
