摘要
作业成本法相对于传统成本法具有不可比拟的优越性。但是作业成本法所核算的也是一种不完全成本,并没有包括资本成本。本文将尝试借助作业成本法的思路将相关的资本成本追溯到产品成本中去,借此正确评估产品为企业创造的价值,并进而为定价、内部管理等决策提供更为精确的信息。
Activity-based costing is much better than the traditional costing.But ABC has its own shortcomings.Incomplete costing is one of it.This paper tries to integrate ABC with EVA financial performance measurement in order to trace the capital costto the products.
出处
《价值工程》
2005年第2期31-33,共3页
Value Engineering
