作业成本法理论及其在环境成本核算中的应用

ctivity-Based Costing based on activities is a cost calculation method, which allocates the various major indirect costs by using different distribution rate. In order to meet the request of the new technological revolution and timely system, Activity-Based Costing has come out. It replaced the traditional cost allocation method in a more realistic, more accurate results and eliminated the absurd distorting effects caused by the rough cost allocation standards such as working hours and sales. This article has simply outlined the theory of activity-based costing and environmental costs, then analyzed the comparative advantages of activity-based costing calculating the environmental costs. The paper has given a detailed analysis of the using the Activity-Based Costing to calculate environmental costs by an example. At last, the paper described application prospects of Activity-Based Costing in China.