MCDMCost Allocation and Product Costing
作业成本法
作业成本法（ABC）是由罗伯特·卡普兰（Robert Kaplan）和罗宾·库珀（Robin Cooper）开发的一种高级成本核算方法，它根据产品或服务实际消耗的活动来分配间接费用和间接成本。ABC不使用任意的分配基础（例如，机器小时或直接人工），而是将成本追溯到特定活动（采购、机器设置、质量控制），然后根据哪些产品实际消耗了这些活动来追溯到产品，从而为决策提供更准确的产品成本。
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来源
- Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135. DOI: 10.1007/978-3-322-93138-2_22 ↗
- Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education. link ↗
如何引用本页
ScholarGate. (2026, June 3). Activity-Based Costing (ABC) Framework for Product and Service Cost Allocation. ScholarGate. https://scholargate.app/zh/accounting/activity-based-costing
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