| 略论作业成本会计 |
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| 引用本文： | 薛静.略论作业成本会计[J].嘉应学院学报,2000,18(2):36-39. |
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| 作者姓名： | 薛静 |
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| 作者单位： | 嘉应大学财经系!广东梅州514015 |
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| 摘 要： | 80年代中期以来 ,随着高新技术的飞速发展及其在生产领域的应用 ,企业的制造环境发生了巨大的变革 ,传统的企业成本核算方法已逐渐不能适应新的经济形势。为此 ,新的成本核算方法——作业成本会计的提出 ,得到了会计界的广泛认同 ,并在实践中证明了其可行性。本文就作业成本会计的基本原理、操作步骤、操作方法的优缺点 ,及其在中国市场经济条件下运用的可能性进行了探讨。
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| 关 键 词： | 作业成本会计 作业 制造费用 |
On the Activity Cost Accounting |
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| XUE,Jing.On the Activity Cost Accounting[J].Journal of Jiaying University,2000,18(2):36-39. |
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| Authors: | XUE Jing |
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| Abstract: | Ever since mid eighties,manufacturing conditions have been changing greatly with the rapid development of high technology and its full application in production.The traditional cost accounting method becomes more and more unsuited to new economic development trend.Under such circumstances, the proposal of the new cost accounting—activity cost accounting,gained the approval in accounting circles,and proved its feasibility in practice.This article just probes into the basic principles,operation steps、advantages and disadvantages of activity cost accounting and the application possibility in market economy in China. |
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| Keywords: | activity cost accounting activity manufacturing overhead |
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