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| 作业成本法在中小型企业应用的研究 |
| Study on Appl icat ion of ABC in Medium-Smal l Enterprise |
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| DOI： |
| 中文关键词: 作业 作业成本法 资源动因 作业动因 |
| 英文关键词: activi ty activity-based costing resource driv er activi ty driv er |
| 基金项目:国家自然科学基金资助项目( 79970067) |
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| 摘要点击次数: 1916 |
| 全文下载次数: 107 |
| 中文摘要: |
| 作业成本法作为一种先进科学的成本核算和管理方法,不仅适用于技术先进的大型企
业,同样也可用于制造费用较高的中小型企业。本文通过在中小型企业中应用作业成本法的尝试
性研究,指出我国中小型企业应用作业成本法的可行性和必要性。 |
| 英文摘要: |
| Being a adv anced and scienti fic mo thod o f costing measured and managed, Activi
ty-Based Co sting ( ABC) no t o nly adapt s to the big enterprises which hav e adva nced
manufacturing techno log y, it also can be used in the medium-small enterpri ses w hich hav e
higher ov erhead. An at tempt has been made in this paper to study the applicatio n o f ABC in
a medium-small facto ry, referring o ut that i t is feasible and necessa ry to use ABC in the
medium-small enterprises. |
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