This paper introduces the activity-based costing,analyzes on the favorable conditions and unfavorable factors of activity-based costing applied in Chinese enterprises,and advances some measures for improving the application of this method.

• 简要介绍了作业成本法,着重分析了作业成本法在我国企业应用的有利条件和不利因素,并对这一方法的应用提出了一些改进措施。