摘 要:随着全球市场形成和竞争越来越激烈，企业的成本管理受到越来越严苛的考验，降低成本成为企业管理的重要课题。随着企业产品类型逐步由大量少样转向了小量多样，传统的成本管理方法很难发挥优势。作业成本法提供了一种全新的成本管理思路，它从根本上解决了传统成本法的缺陷，同时给企业成本管理提供了好的基础。所以，在我国研究与推广作业成本法有重大意义。

　　　本文首先对作业成本法的基本原理进行阐述，着重分析了成本动因的选择和成本库的确定。其次，对比作业成本法与传统成本法，论述作业成本法的比较优势。阐述我国企业应用作业成本法存在的障碍，并论述在我国先进制造业企业应用作业成本法是可行的也是必要的。最后以康准公司实施作业成本法进行案例分析，为国内其他企业应用作业成本法提供参考。

关键词：作业成本法；传统成本法；成本动因；价值链

ABSTRACT:With the form of global market and more and more fierce competition, Enterprise cost management by more stringent test, reducing costs become an important topic of enterprise management. Product types are also gradually turned from large amount and littlediversity to little amount and much diversity. The traditional cost management method is hard to have advantages. ABC provides a new cost management ideas, it is a fundamental solution to the shortcomings of the traditional cost method, while giving enterprise cost management provides a good foundation. Therefore, research and extension ABC of great significance in china.

　　　The first chapter introduces ABC method’S fundamental theory,focuses on analysis of activity-based costing in the choice of cost drivers and cost database to determine．Then through the comparison of activity-based costing and traditional costing detailed the advantages of activity-based costing. Identifies the obstacles of the application of Activity-Based Costing , conclude that application of ABC method in manufacturing industry is essential and feasible．The last chapter takes KangZhun company for example as the case study.

Keywords: Activity-based costing method; Traditional costing method; Cost drivers; Value chain