| 作业成本法在印刷行业的应用 |
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| 引用本文： | 刘迪.作业成本法在印刷行业的应用[J].科技与管理,2007,9(4):70-72. |
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| 作者姓名： | 刘迪 |
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| 作者单位： | 天津大学,管理学院,天津,300072 |
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| 摘 要： | 将作业成本法运用在印刷行业中，确定印刷作业及作业动因，核算不同种类印刷产品的成本，规范、准确、及时地反映印刷产品的成本信息，发现印刷过程中的无效作业，完善印刷流程，降低印刷产品成本，提高印刷企业效益。
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| 关 键 词： | 作业 作业成本法 印刷 |
| 文章编号： | 1008-7133（2007）04-0070-03 |
| 收稿时间： | 2007-04-27 |
| 修稿时间： | 2007-04-27 |
Activity-based costing in the printing industry |
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| LIU Di.Activity-based costing in the printing industry[J].Science-Technology and Management,2007,9(4):70-72. |
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| Authors: | LIU Di |
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| Institution: | Department of Business Management, Tianjin University,Tianjin 300072, China |
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| Abstract: | Using Activity-Based Costing(ABC) in the printing industry can determine the printing activity and the activity driver,calculate the cost of different kinds of printing product,reflect the cost information standard accurately and promptly,discover the invalid activity in the printing process,consummate the printing process,reduce the cost of printing product and enhance the benefit of enterprise. |
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| Keywords: | activity activity-based costing printing |
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