摘要
作业成本计算是一种和先进的成本管理理念相适应的成本计算方法,计算结果准确,有助于企业的经营与决策·但该种方法因计量成本高、工作量大而使其应用受到限制·因此,尝试建立一成本模型来弥补其不足·
Activity-based costing is a costing method, which is suited to advanced cost management thought. Its accurate redounds to the company's management and decision. But its application is restricted for it's costly and large workload. Attempts to create a model of activity-based costing to remedy its deficiency.
