运用ABC系统的先进制造系统经济评价模型

活动为基础的成本计算系统是一种更适应先进制造系统生产特征的成本会计创新模式。本文提出了一种运用ＡＢＣ系统的制造系统经济评价模型，并通过案例说明该模型不但能准确反映先进制造系统使用生产要素的有形成本，而且能充分反映机会成本等无形费用对评价结果的重要影响。

An Economic Evaluation Model fot Advanced Manufacturing Systems Using Activity-Based Costing

Activity-Based Costing (ABC)Systems are new cost accounting models that are more suitable for production characteristics of Advanced Manufacturing systems (AMS).This paper sets up and describes an economic evaluation model for advanced manufacturing systems using activity-based costing.Through a case study,the author demonstrates that this model not only can exactly reflect the actual costs of resources used by AMS,but also can sufficiently reflect the important effect of intangible costs (such as opportunity costs)to evaluation result.