作者：熊焰韧，苏文兵，仇秋菊，张思磊
摘要/Abstract
本文通过对国内133家制造企业运用作业成本法的现状调查，发现作业成本法在国内采用虽不多，但作业管理的理念已被企业所吸收,发现成本结构与行业是影响我国制造业作业成本法运用程度的主要因素。
This paper reports the results of a survey of 133 Chinese manufacturers on the implementation of activity-based costing (ABC). The survey results show that many Chinese firms have used the ABC concepts with multiple cost drivers and incorporated period expenses into product costs, but the formal ABC applications are not as popular. We find that cost structure and industry are the main causes of ABC applications among Chinese manufacturers. The firms with a higher indirect expense percentage to their total value chain costs have a higher probability of adopting ABC systems. Recently, in the past three years, innovative industries’ firms have increased their manufacturing overhead expense percentages and period expense percentages as well as visibly pushed forward applications of ABC. However, most of the traditional industries’ firms continue to keep the same degree of applications as they used three years ago.