动态随机作业成本控制系统框架研究

Structure Study of Dynamic and Stochastic Activity-Based Costing Control System

在指出传统成本计算方法的缺陷，简要介绍作业成本法的理论和应用研究现状的基础上着重分析了动态随机因素对作业成本控制的重要影响，论述了开展此项研究的重要意义和研究方法，并对生产作业系统中普遍存在的动态随机因素进行了初步分类，提出了建立动态随机环境下作业成本控制系统的设想。

The paper focuses on analyzing of affect on Activity-Based Costing(ABC) control that is produced by dynamic and stochastic factors, which bases on theory study and implementation condition of ABC. The important sense and study method of ABC study is discussed. And a classification of dynamic and stochastic factors that exist in production activity system is produced too. At last an idea about building a dynamic and stochastic Activity-Based Costing control system is given.