摘 要传统企业在经济全球化的浪潮中能够面对的市场空间增加了，但与此同时也面临着比以往更加残酷与激烈的市场竞争，企业的利润率也在不断下滑。旧有的成本计算方法的缺点也在不断暴露出来。作业成本法的基本理念，是通过寻找出成本发生的动机和因素，将资源消耗合理分配到产成品、或其他成本项目上。本论文通过对作业成本法的深入研究和探讨，为在投资项目评价中引进这一先进的管理理论与方法，促进国民经济的发展，具有一定的理论和现实意义。首先，论文简单介绍了关于作业成本法和投资项目评价两者产生的背景、基本理论，以及国内外研究现状。其次，论文基于作业对投资项目评价能否引入作业成本法进行了的合理性和需求分析。最后，论文对A公司在投资项目评价中试用作业成本法进行深入的研究，举例说明了作业成本法和传统成本法在投资项目成本核算环节的差异。通过作业流程分析能够获得更加准确的成本信息，建立起更为有效的成本控制机制，以实现公司市场竞争能力的提高和经营利润的提升。58686

毕业论文关键词：作业成本法；作业；投资项目评价；方法比较 

 Study on the Evaluation of Investment Items Based on Activity-Based Costing

Abstract

Traditional enterprises in the tide of economic globalization can face the market space increases, but at the same time also faced with ever more cruel and fierce market competition, corporate profit margins are declining. The old cost calculation method shortcomings have been exposed. Basic idea of Activity-Based Costing, is by finding out the cost of their motives and factors, the resource consumption and reasonable finished goods, or other costs to the project. This paper based on the in-depth research and discussion on Activity-Based Costing, for in the evaluation of investment projects to introduce the advanced management theory and method, promote the development of national economy, has certain theoretical and practical significance. First of all, the paper simply introduces about the Activity-Based Costing and investment both the background, basic theory of project evaluation, and the research status at home and abroad. Secondly, the paper based on the work of investment project evaluation whether the introduction of Activity-Based Costing has carried on the rationality and demand analysis. Finally, the paper trial in the evaluation of investment projects of A company do some in-depth study of Activity-Based Costing, illustrates the Activity-Based Costing and traditional method, the difference in investment project cost accounting section. Through process analysis can obtain more accurate cost information, build a more effective cost control mechanism, in order to realize the improvement of market competition ability and business profits.

Keywords: Activity-Based Costing;costing;Evaluation of Investment Items;Comparison of several methods

0引言 1

1总论 1

1.1问题产生的背景 1

1.2研究的必要性 1

1.3国内外研究现状 2

1.3.1作业成本法的产生和发展 2

1.3.2投资项目评价的产生与发展 3

1.4本文的研究方法 4

2作业成本法与投资项目评价 5

2.1作业成本法 5

2.1.1作业成本法的概念体系 5

2.2投资项目评价 6

2.2.1投资项目的基本评价方法