摘要
分析了企业实施作业成本法可能面临的问题、实施作业成本法的关键成功因素及实施作业成本法的 效益,指出了我国现阶段实施作业成本法的必要性。
This article analyzes the possible problems faced by the enterprises which implement ABC, discusses the critical success factors of and the efficiency and profitability achieved by implementing ABC,and points out the necessity of implementing ABC at present stage in China.
出处
《北京工业职业技术学院学报》
2004年第3期103-105,共3页
Journal of Beijing Polytechnic College
关键词
作业成本法
成本动因
战略成本管理
activity - based costing
costing factors
strategic costing management
