作业成本法（Activity-Based costing）是一种先进的成本计算系统和全新的会计管理模式，它源于西方，并在西方企业实施和应用中取得了较好的成效。80年代末期，作业成本基础体系（ABCS）在美国曾盛极一时，经过多年的应用、实践，取得显著成效，并积累了经验。虽然作业成本法在西方企业实施和应用中取得了较好的成效，但在我国企业却难以实施。有的学者认为，作业成本法在中国将有广泛的应用前景，只是时间迟早问题；另外的学者持保留态度，认为作业成本法尽管对成本的准确性有所帮助，但所花代价太大，在中国企业中不适用。文章从作业成本法的适用条件；作业成本法在我国和西方的应用现状出发，深刻地剖析了其原因，并对现阶段应用作业成本法提出了建设性的建议和措施。

作业成本法； 适用条件；应用；会计管理模式

Activity-Based Costing is an advanced costing system and a new accounting management model .It comes from the west and it has arrived at a good victory level in the implement and application in the enterprise of the west. In the end of 80s, ABCS has been very popular in America, and it has accumulated experience after years of application, practice, and successes. Although it have achieved a better success in the implementation and application of the ABC in the West enterprise, but in my business is difficult. Some scholars believe that the operational costs of the ABC in China will have broad application prospects, but sooner or later time; In addition scholars