摘要
从作业成本法与传统成本计算的区别着手,展现出作业成本法的优势,论述了作业成本法的使用范围、应用条件,并在此基础上阐述了该方法在我国企业应用的必要性和可能性。
According to the difference of activity cost method and traditional cost method, the superiority of activity cost method is analysed, the range of use and the applied condition are disscussed, as well as the necessity and feasibility of applying activity cost method in our country.
出处
《江西有色金属》
2005年第2期6-9,共4页
Jiangxi Nonferrous Metals
关键词
作业成本
间接费用
成本核算体系
信息准确性
activity cost
overhead expenses
system of cost accounting
veracity of information
