作业成本的投入产出分析

Input-Output Analysis on Activity Based Costing

作业成本是管理会计学中的概念,投入产出分析是统计学中的概念。产品在生产过程中不仅直接消耗作业,而且还通过消耗别的产品间接消耗作业从而消耗成本,本文旨在探索如何把作业成本合理客观地分配到产品的投入产出中。

Activity Based Costing(ABC)is an important concept in Management Accounting,and the same is true with input-output analysis in Statistics.In the process of production,products not only consume cost directly but also do so by consuming other products indirectly.This article aims at pursuing an approach to allocating ABC to the input-output of products rationally.