In contrast to traditional costing systems the activity-based costing system has many advantages .

与 传统 成本 计算制度相比较，作业成本计算制度具有许多优点。

Thus traditional costing systems cannot suit the new production situations and we must develop and use new costing system .

于是， 传统 成本 计算制度不能适应新的生产形势，我们必须开发和使用新的成本计算制度。

Technology development and market competition are main reasons for the obsolescence of traditional costing methods and cost transfer among different products .

科技发展、市场竞争是造成 传统 成本 分摊方法过时，不同产品之间发生不当成本转移的根本原因。

The study conducted shows that the Activity-based costing is more beneficial than traditional costing .

得出了作业成本法比 传统 会计 成本法更适合邮运企业的结论。

ABCM effectively avoids the cost distortion caused by unreasonable allocation of indirect cost in traditional costing system .

作业成本管理思想有效地避免了 传统 成本制度下由于间接费用分配不合理而导致的成本信息失真的问题。

Generally speaking the traditional costing systems based on the volumes of production can 't reflect the real situations and consumption of the manufacturing .

归纳起来看，以产品产量为基础的 传统 成本制度不能真实地反映生产的情况和耗费。

The biggest difference between ABC and traditional costing is ABC collect cost on the basis of activity .

作业成本法与 传统 成本 法最大的区别点是以作业为基础归集成本，其难点与关键也在于作业的划分与确定；

The more diverse the product types are the more seriously the traditional costing systems distort the information of product costs .

产品种类越多， 传统 成本 计算制度歪曲成本信息的程度越严重。

In this way it basically solves the defects of traditional costing and provides good foundation for enterprises cost management .

它从根本上解决了 传统 成本 法缺陷，同时给企业成本管理提供了好的基础。

The transformation of market and production makes the traditional costing many limitations .

市场环境、生产方式等的变化导致了 传统 成本 计算方法的众多缺陷，作业 成本 法从 成本 动因 入手，为 间接 费用的准确分配提供了一个良好的工具。

Thirdly discuss the necessary of transition between ABC and traditional costing at present related areas and values .

再次探讨了目前 传统 成本 法与作业 成本 法相互融合过渡的必要性、涉及的相关领域与价值意义。

Activity-based costing is inherited and developed from traditional costing . They are different in such aspects as history cause of formation cost admeasuring and drawback .

作业成本法是 传统 成本 法的继承和发展，两者在发展历程、产生动因、成本分配、局限性等方面有不同的特性。

Traditional costing management system has become unfitted for the development of the modern companies .

传统 成本管理系统越来越不适应企业的要求。

The traditional costing distorts the cost information . Activity management by ABC ( activity based costing ) can control the cost precisely .

间接 成本的比重大幅增加使得 传统 成本 核算扭曲了成本信息，利用作业成本法（ABC）进行作业管理，可以对成本进行精确反映与控制。

Moreover the application of a new costing system and abolishment of a traditional costing system must change the traditional habits and rules and may result in some unexpected difficulties and problems .

而且，废弃 传统 成本 计算制度并应用一种新的成本计算制度，也必须改变许多传统的习惯和规则，因而可能会导致一些意想不到的困难和问题。

The article discusses the drawbacks about traditional costing method and the advantage of activity-based costing method and draws a view about the future usage of activity-based costing method in China .

本文论述了在物流行业中 传统 成本 核算法的不足与作业成本核算法的优点，探讨了在我国体制下作业成本法的应用前景。

However the Activity-Based Costing ( ABC ) can effectively make up the disadvantages of traditional costing with much advantages that the traditional costing being without .

而作业成本法恰恰能弥补 传统 成本 法的不足，并且具有许多传统成本法所不具备的优点。

For a long time accounting for indirect costs in the traditional Costing Methods has always been the crux of cost management .

长期以来， 传统 的 成本方法对于间接费用的核算一直是成本管理的症结所在。

The fourth chapter analyzes export status of Jiaxing sweater industry and the traditional costing method to reveal the incomplete feature of environmental costs .

第四章在分析嘉兴羊毛衫行业出口现状的基础上，对 传统 成本 核算法进行了分析，揭示其环境成本不完全的特征。

However It is the problem that if traditional costing methods is adopted on the third-party logistics company which can be caused unreasonable distribution of indirect costs unclear fee process in cost accounting process and low-quality management of costs .

然而，第三方物流企业在采用 传统 的 成本 核算方法的过程中，会造成该企业的成本管理间接费用分配不合理，运输过程中费用消耗不明晰、成本管理粗放等问题。

The traditional costing systems neglect the non-volume-related activities and assign all the resources and costs to individual products in proportion to their production volumes thus cause the product costs of individual products to be distorted .

传统 成本 计算制度忽视了与数量不相关的作业，并将所有的资源和成本按照生产数量比例分配到各种产品之中，这就导致各种产品成本的数据被歪曲了。

It will make up the flaws and limitations of the traditional costing and at the same time it can lay a good foundation for the business cost management .

作业 成本 法是一种以 作业为基础的 成本 计算 方法，它从根本上解决了 传统 成本 法的缺陷，同时给企业成本管理打下了很好的信息基础。

In the context of the transformation of the manufactural environments and the contradiction between the traditional costing methods and the modern manufactural environments according to the costing system of ABC the thesis analyses the current problems which exist in using ABC .

本文以制造环境的变迁为背景，针对 传统 成本法与当前先进制造环境的非适应性，根据作业成本法的成本核算体系，对当前作业成本法在我国应用所存在的问题进行了分析。

That is to say the traditional costing systems measure consumed resources and corresponding costs in proportion to the number of units of produced products .

也就是说， 传统 的 成本 计算制度是按照完工产品的产量来计量资源消耗量和相应的成本费用的。

Study on Problems of Traditional Costing Methods

传统 成本法问题研究

With the practical examples the paper compares the significant difference between activity-based costing and traditional costing in accounting books cost giving suggestions to the relevant questions presented by publish enterprises that implement activity-based costing .

文章以实例比较了作业成本法和 传统 成本 法对图书成本核算的差异，并就出版企业实施作业成本法的相关问题提出了建议。

For computing the product costs based on activities consumed by each product the activity-based costing provides more accurate and more relevant cost information than the traditional costing systems .

基于各种产品消耗的作业来计算产品成本，作业成本计算制度能够较之 传统 成本 计算制度提供更为准确和更为相关的成本信息。

The traditional costing systems are not suitable under the new conditions .

传统 成本 计算制度面对新的情况已经 暴露出其不适应性。

The mode of traditional costing measurement is grafted on the account system of accounting .

传统 成本计量模式是嫁接在会计账户系统之上的。