英语翻译新技术环境下制造费用的数额和比重大大提高 ,传统成本计算中以直接人工小时 、机器小时等作为制造费用分配标准已不再适用了.同时,产品的多样化也使得传统的标准成本管理系统失去了意义,随着高新技术在生产中的应用日益增多,传统成本计算和成本管理与实际脱离的情况越来越严重 ,作业成本计算就是在这一背景下产生并发展的.作业成本法理论已日趋完善,作业成本法在许多先进的国外公司中得以实施,并取得了卓著的成效.但是,作业成本法在我国的应用一直没能推广,我国企业也没有产生对作业成本法应用的强烈需求,只极少数企业进行了小规模的应用.作业成本法在应用时出现了许多问题.本文从作业成本的涵义和意义入手,分析了作业成本法应用的现状,从三方面指出了作业成本法在应用时出现的问题,即作业成本法自身问题；企业内部环境问题；企业外部环境问题.提出了在我国推行作业成本法的解决对策,一是建立有助于作业成本法实施的内部环境,二是建立有助于作业成本法推广的外部环境.相信随着科技的发展和企业管理水平的提高作业成本法将逐渐在中国的企业中得以

Manufacturing costs of new technology environment, greatly increased the amount and proportion of the traditional cost of direct labor hours, machine hours, etc., as manufacturing costs allocation criteria are no longer applicable. At the same time, product diversification also makes the traditional standard cost management system loses its meaning, with the application of high technology in increasing the production of traditional costing and cost management and the actual situation from getting worse, the operating cost is In this context, produced and developed. ABC theory has been increasingly improved, the operating cost method in many advanced foreign companies to be implemented, and achieved remarkable results. However, activity-based costing application in China have not been able to promote, our business did not generate activity-based costing application of strong demand, only a handful of small-scale enterprise applications. Costing in the application there were many problems.
In this paper, the meaning and significance of operating costs, analyzes the status of the application of activity-based costing, activity-based costing three aspects pointed out problems in the application, that is costing their own problems; enterprise environment; enterprise external environment . Proposed the implementation of activity-based costing in China's countermeasures, first create the implementation of activity-based costing helps internal environment, and second, activity-based costing can help promote the establishment of the external environment. I believe that with the development of technology and business management levels will gradually increase costing enterprises in China can be widely used, which improve the management level of Chinese enterprises and competitiveness of great benefit.