CAJ | 학술논문

随着市场制度的日趋成熟，包装企业发展也日渐完善，传统成本法已经不能满足企业成本准确核算的要求。鉴于作业成本法（ABC法）能够对企业成本提供更为准确的核算，通过运用作业成本法，并结合工业工程（IE）的思想，建立一个新的成本控制体系，对企业进行工作结构分解和流程再造，并在新的成本控制体系下重新对企业成本进行核算，说明改进后的作业成本法可以得到相对准确的包装企业成本信息。
수착시장제도적일추성숙，포장기업발전야일점완선，전통성본법이경불능만족기업성본준학핵산적요구。감우작업성본법（ABC법）능구대기업성본제공경위준학적핵산，통과운용작업성본법，병결합공업공정（IE）적사상，건립일개신적성본공제체계，대기업진행공작결구분해화류정재조，병재신적성본공제체계하중신대기업성본진행핵산，설명개진후적작업성본법가이득도상대준학적포장기업성본신식。
With the increasing maturity of the market system, the development of packaging enterprises has become more perfect. As cost calculation accuracy of enterprises is also increasing, the traditional cost system cannot meet the requirement of accurate cost accounting. In view of activitybased costing （ ABC ） can provide more accurate accounting to enterprises, a new cost control system was established in this paper based on the combina- tion of ABC and industrial engineering （IE） idea. Work breakdown structure and process reengineering was conducted to enterprises, and the cost was re-accounted under the new system. And it is concluded that the improved activity-based costing can get relatively accurate cost information for packaging enterprises.