作业成本法应用的经济学分析

Economic Analyze of the Application of the Activity-Based Costing

该文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中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。

This article analyzes the cost and income of application of activity - based costing by the economic was Then the total - cost chart of application of activity- bated costing in short - term and the long - term separately, Comporting total - cost with the best total - cost, we propose that the activity- based costing may and must be promoted in our country.