摘要
介绍了作业成本法的概念、计算原理、核算过程及数学模型;通过应用作业成本法对焦家金矿高水材料厂产品成本的计算、分析,其计算结果与实际相符;为管理者决策提供了依据。
The paper introduces the concept,calculation principl,accounting and mathematical model.The method has been used in analyzing the products of High Water Content Material Plant attached to Jiaojia Gold Mine.With a satisfactory result,offering a reference for decision making.
出处
《黄金》
CAS
2004年第11期1-5,共5页
Gold
关键词
作业成本法
产品成本
焦家金矿
activity cost method
cost of product
Jiaojia Gold Mine