摘要：随着经济的迅猛发展，中国制造行业面临着前所未有的机遇和挑战，而中小型制造企业所面临的情况则比较严峻。传统的成本方法日趋落后，其弊端制约着企业的生产发展，因此企业迫切希望寻找到新的成本管理方法，以改善存在着企业的不利状况，进而提高成本管理的质量，完善成本管理体系，实施适合于企业自身情况生产方式的现代成本计算方法。

　　　本文主要研究作业成本法在改善江苏奥瑞特起重机公司的成本管理水平、促进其低成本竞争战略中的作用。首先，回顾相关中小型制造企业生产成本管理和作业成本法的文献，介绍国内外作业成本法的研究现状。其次结合公司运用传统成本法与作业成本法分别进行计算，接着通过两种方法计算结果分析出两者之间存在的差异，进而说明选择作业成本法是一种较优的成本核算方法。最后对作业成本法在江苏奥瑞特起重机公司的应用提出相关的对策。本文的最后总结了主要的研究情况，以及对未来发展的展望。

关键词 成本管理；传统成本法；作业成本法；

Abstract：With the rapid development of economy, China's manufacturing industry facing unprecedented opportunities and challenges, and small and medium-sized manufacturing enterprises facing the situation is more serious. Increasingly behind the traditional cost method, the disadvantages restrict the production development of enterprises, so enterprises are eager to look for the new cost management methods, to improve the enterprises exist the adverse conditions, and improve the quality of cost management, improve the cost management system, implementation suitable for modern enterprise oneself circumstance the means of production cost calculation method.

　　　Homework cost method in this paper, research on improving jiangsu Mr. Rhett crane company's cost management level, and promote the role of its low cost competitive strategy. First of all, review the small and medium-sized manufacturing enterprise production cost management and activity-based costing method of literature, introduces domestic and foreign research status quo of homework cost method. Secondly combined with the company use of traditional costing and activity-based costing method is calculated respectively, then analyze the result calculated by two methods of differences between the two, then explain choice of homework cost method is a better method of cost accounting. Finally, homework cost method application in jiangsu Mr. Rhett crane company put forward relevant countermeasures. The end of this article summarizes the main research situation, as well as to the future development prospects.

Keywords   Cost Management  Traditional Cost Method  Homework Cost Method  Application