摘要
作业成本法产生于20世纪80年代,优于传统成本计算方法。从生产组织制度、内部控制效果及成本构成上在我国先进制造业中具有应用的可行性,作业成本法是作业成本管理的核心部分,实施作业成本法应遵循成本——效益原则。
The history background of activity-based costing has been analyzed in this paper, and explored its advantages comparing with traditional costing method. We also analyze the feasibility of this method applied in advanced manufacturing environment in China, and point out some related problems when company implemented this method.
出处
《德州学院学报》
2005年第3期11-13,64,共4页
Journal of Dezhou University
关键词
作业成本法
先进制造业
传统成本法
activity-based costing
advanced manufacturing
traditional costing method
