摘要：工业4.0，互联网营销，云计算……一个个与企业运营相关的名词在当今经济蓬勃发展的大背景下出现，企业与企业的竞争也愈发激烈，那么如何才能在瞬息万变激烈残酷的市场竞争中提高企业的活力？作业成本法的理论思想对这问题恰好具有很强的针对性，通过在我国学者的引入和研究，现如今它已经演变为一套先进的成本核算体系，针对企业对于成本控制的种种需要，可以全面而深入地提升企业的管理水平，但由于其本身的特点所致，企业在实践的过程中遇到了重重困难阻力。

本文的思路为首先介绍作业成本法的基础理论，并进一步分析作业成本法在我国的当前应用现状。接着对作业成本法在Z公司的应用状况进行了研究探讨，总结了作业成本法在实施的应用中存在的问题，并提出了一些改善措施。最后，总结了论文的成果及不足，并对于作业成本法在中国的推广和应用作出了展望。

关键词：作业成本法；成本核算；成本动因

The Research in Application of Activity-Based Costing to An Enterprise

Abstract：Industry 4.0, Internet marketing, Cloud computingOne of the business-related terms in today's booming economy under the background of the emergence of business and business competition is also increasingly fierce, the competition among enterprises is becoming increasingly fierce under the market economy environment, how to enhance the enterprise value in the fierce market competition. This is the problem that every business manager has, and cost control undoubtedly is to solve this problem, a effective method. However, with the continuous improvement of production and business mode, the traditional cost management tools can not meet the needs of enterprise development.

The theory of activity-based costing means that the cost of consumption operations, operating consumption of resources. In the early 1990s, the activity based costing as an advanced method of cost accounting was introduced to China, with the study of ABC, the activity-based costing method has begun to involve all aspects of enterprise management and evolve into a set of advanced management theory and method system, which can improve the management level of the enterprise comprehensively.

This paper introduces the basic theory of activity-based costing, and further analyzes the current application of ABC in our country. On this basis, this paper discusses the application of ABC in Z Company, summarizes the problems existing in the application of ABC and puts forward some improvement measures. This thesis consists of five parts. The last part is the conclusion, summarizes the achievements and shortcomings of the paper, and makes a prospect for the promotion and application of ABC in China.

Key words: Activity-Based Costing; Cost Accounting; Cost driver

目 录

1绪论.1

1.1研究背景和意义.1

1.1.1研究背景.1

1.1.2研究意义.1

1.2研究综述.2

1.2.1国外研究综述2

1.2.2国内研究综述3

1.2.3综合评述.4

1.3研究内容与研究方法5

1.3.1研究内容.5

1.3.2研究方法.5

1.4本文的创新点6

2作业成本法的理论体系..7

2.1作业成本法的理论..7

2.2作业成本法的理论系统.7

2.2.1资源..7

2.2.2作业..8

2.2.3作业链条和价值链条8

2.2.4成本库及成本动因..8

2.3作业成本法的原理..8

2.4作业成本法以及传统成本法的不同9

2.5作业成本法的优势..9

2.6本章小结10

3作业成本法的应用现状.11

3.1国内外作业成本法的应用情况11

3.1.1国内作业成本法的应用情况研究.11