文章通过对国内133家制造企业运用作业成本法的现状调查,通过分析作业成本法在国内制造企业的运用状况,发现作业成本法在国内采用虽不多,但作业管理的理念已被企业所吸收;文章探索了成本结构、行业、地区、规模及产权结构等因素与制造企业采用作业成本法之间的关系,发现成本结构与行业是影响我国制造业作业成本法运用程度的主要因素。

Through the analysis of questionnaire of 134 manufacturing firms,this paper reveals the status quo of cost management of manufacture industry in China currently.Research results indicate that cost management has been used to a certain degree in China,but lacks of knowledge about external competition of environment and the competitors.The role of cost information during the stage of establishing strategy still needs to be improved.

This paper reports the results of a survey of 134 Chinese manufacturers on the implementation of strategic cost management.The survey results show that many Chinese firms have used strategic cost management concepts,but many firms do not have clearly understanding of their competitors as well as outside competitive environment.This survey intends to improve the understanding of the pros and cons of strategic cost management when applied in Chinese firms.