基于作业成本法的连接器生产成本分析

产品成本核算是企业的一项重要工作，其准确性对企业的经营决策有很大的影响。本文以某公司连接器生产成本核算为例，根据产品的生产流程，找出了主要作业，确定了成本动因，并应用传统成本核算方法和作业成本法计算出单位产品成本，进行了对比分析。结果表明，应用作业成本法计算的产品成本能够较真实地反映产品成本信息，从而为企业的经营决策提供更加客观和可靠的依据。

Analysis of Production Cost of Linker Based on Activity-based Costing

The product cost accounting is very important for a company, and its accuracy has great influence on the operating decisions. Taking production cost accounting of linker in a company as a case, major activities and cost driver are confirmed according to the production course. The urrit cost is worked out by using traditional costing method and activity-based costing method, and a comparative analysis for the results is done. The results show that the product cost calculated by using activity-based costing method can reflect the real information and provide more objective and reliable basis for business decision.