the
近幾十年來,由於科技的飛速發展和生產力的巨大進步，壹些生產制造企業的經營制造環境也發生了極大的變化，經營制造環境的變化要求企業在激烈的競爭中努力改進和完善管理技術和方法，降低成本，提高生產效率，於是許多企業需要更加精確的產品的成本信息。
In recent decades, as technology rapid development and productivity enormous advances some manufacturing enterprise management manufacturing environment has also had the great change, operation manufacturing environment change requests the enterprise in the fierce competition in working to improve and perfect the management techniques and methods, reduce the cost, improve the production efficiency, so many companies need more accurate cost of the product information.
然而企業繼續使用的傳統的成本計算方法卻導致了產品成本信息的嚴重失真，也就是說在新的經營制造環境下，過去看起來是合理的成本計算方法在現在出現了扭曲的成本信息，已經不符合管理層決策和管理的需要。
However, the enterprise continues to use the traditional cost calculation method has caused a serious distortion product cost information, that is to say, in the new business manufacture environment, the past seem reasonable cost calculation method in distorts the now the cost of information, and is not suitable for management decision-making and management needs.
為了解決新的經營制造下傳統會計的難題 ，作業成本法（Activity-Based Costing,簡稱ABC）和基於ABC的作業成本管理（ABCM）作為壹種比傳統成本核算方法更加精確和準確的新的成本計算方法慢慢的走進企業管理者的視野當中，並且在美國、日本和西歐等發達國家的企業，尤其是競爭激烈和人工成本很低的高新技術企業得到了廣泛的應用。
In order to solve the new management under the problem of traditional accounting made safe, activity-based Costing (ABC, referred to single - Based on ABC and homework cost management (ABCM than traditional) as a kind of cost accounting method is more accurate and precise new cost calculation method of slowly among the vision into enterprise managers, and in the United States, Japan and Western Europe and other developed countries, especially the enterprise competition and artificially very low cost high technology and new technology enterprise been widely used.
面對這種新環境背景下的非傳統的成本計算方法，本文從作業成本法的概念、理論基礎、產生背景、基本程序以及與傳統的成本計算方法的比較處入手，對作業成本法和作業成本管理進行分析，並且對我國目前企業對作業成本法的運用出現的問題進行探討和分析。
Facing this new environment background of non-traditional cost calculation method, this article from the activity-based costing method of the concept, theoretical foundation and background, the basic procedure and the traditional cost in comparing the calculation methods of analyzing the activity-based costing method and homework cost management in China, and analyzes present enterprise to the use of activity-based costing the problems discussed and analyzed.