摘要:由于现在企业生产逐渐机械化，间接费用所占比例越来越大。为了要求费用分配更加准确科学，便于决策，适应这种环境的作业成本法应运而生。作业成本法比传统核算方法更加合理，有利于企业核算精准，为成本管理决策提供准确的会计信息，为管理的科学依据具有现实意义。

　　　本文在概述了研究背景及意义、国内外的研究现状的基础上，简介了作业成本法的相关概念及其原理，运用了作业成本法的理论和方法，针对同成医药科技公司产品生产现状，为该公司具体应用作业成本法进行了设计，并通过作业成本法与传统成本法对比分析，论述了作业成本法的优势和传统成本法存在的不足，提出作业成本法在医药行业进行成本核算和成本管理的优越性，同时，提出企业在具体应用作业成本法时应注意的问题，便于企业更好、有效地应用作业成本法。

关键词 作业；作业成本法；成本管理

Abstract:Because now production mechanization gradually, more and more proportion of indirect costs. In order to more accurate science demands cost allocation, facilitate decision-making, adapt to the environment of homework cost method arises at the historic moment. Homework cost method than the traditional calculation method is more reasonable, is advantageous to the enterprise accounting accurate, accurate accounting information for the decision of cost management, have the practical significance for the management of the scientific basis.

　　　This thesis in summarizes the research background and significance, research status at home and abroad, on the basis of introduction to the related concept and principle of homework cost method, using the theory and method of the homework cost method, with a medical technology company production at present, the application of the company operation cost method has carried on the design, and through the operation cost method and traditional cost method, comparative analysis, discusses the homework cost method the advantages and problems of the traditional cost method, and put forward the homework cost method of cost accounting and cost management in the pharmaceutical industry superiority, at the same time, put forward enterprise in the specific application of homework cost method should pay attention to the problem, facilitate enterprise better and effective application of homework cost method. 

Keywords  activity  Activity-Based Costing  cost management