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摘要：
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阐述了作业成本法的基本思想和原理,分析了模具的价格构成,总结了模具生产的一般过程。划分出模具设计与制造过程的作业中心及各项作业,确定了作业成本库和成本动因。研究表明,模具企业运用作业成本法可以降低模具的成本,从而降低企业在市场竞争中的风险,最终增强模具企业在市场的核心竞争力。
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The basic ideas and theory of ActivityBased Costing was described.The mould price structure was analyzed and the general course of mould production was summarized.The activity center and every activity in mould designing and manufacturing were divided.The activity cost database and cost driver were confirmed.It concludes that if the mould enterprise uses activity-based cost,cost of mould can be reduced.Therefore,the risk in market competition can be decreased and the key competition ability can be enhanced finally in the market.
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基金项目：
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作者简介：
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参考文献：
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[1]于富生.作业成本计算与控制[M].上海:立信会计出版社,2000.
[2]中国模具工业协会编.模具计价手册[M].北京:机械工业出版社,2006.
[3]汪洋,王丽亚.现代制造环境下基于作业字典成本决策方法的研究[J].计算机工程与设计,2005,25(8):1975-1979.
[4]管理咨询.作业成本管理策略:要素与实施步骤.http://www.alkon.cn/html/yejiexinwen/200606046562.html,2006-8-18.
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