摘要
对于作业成本法能否在我国得到很好的应用,很多人持否定态度。文章从经济学角度分析了作业成本法应用的成本和收益,进而分别得出短期和长期作业成本法应用的总成本图。通过对我国应用作业成本法总成本点与最优点的比较,最终提出作业成本法可以也应该在我国推广的观点。
About whether the activity-based costing can be applied in our country, many people hold the negative opinion. This article analyzes the cost and income of application of activity-based costing by the economic way. Then it obtains the total-cost chart of application of.activity-based costing in short-term and the long-term separately. Comparing total-cost with the best total-cost, it propose that the activity-based costing may and must be pomoted in our country finally.
出处
《华东经济管理》
2005年第8期134-137,共4页
East China Economic Management
关键词
作业成本法
应用成本
出错成本
总成本
the activiy-based costing
application cost
make-wrong cost
total cost
