| 管理会计中的作业成本法及其应用分析 |
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| 引用本文： | 刘海荣.管理会计中的作业成本法及其应用分析[J].德州学院学报,2005,21(3):11-13,64. |
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| 作者姓名： | 刘海荣 |
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| 作者单位： | 招远市农业技术推广中心,山东,招远,265400 |
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| 摘 要： | 作业成本法产生于20世纪80年代,优于传统成本计算方法.从生产组织制度、内部控制效果及成本构成上在我国先进制造业中具有应用的可行性,作业成本法是作业成本管理的核心部分,实施作业成本法应遵循成本--效益原则.
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| 关 键 词： | 作业成本法 先进制造业 传统成本法 |
| 文章编号： | 1004-9444(2005)03-0011-03 |
Activity--Based Costing and the Analysis of Its Application |
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| LIU Hai-rong.Activity--Based Costing and the Analysis of Its Application[J].Journal of Dezhou University,2005,21(3):11-13,64. |
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| Authors: | LIU Hai-rong |
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| Abstract: | The history background of activity-based costing has been analyzed in this paper, and explored its advantages comparing with traditional costing method. We also analyze the feasibility of this method applied in advanced manufacturing environment in China, and point out some related problems when company implemented this method. |
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| Keywords: | activity-based costing advanced manufacturing traditional costing method |
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