摘要
本文通过对作业成本法及其应用情况的总结和归纳,就企业如何有效实施作业成本法进行了粗浅的探讨。
It is wen known that operation cost method has obviouts, advantage with traditional accounting method,but it doesn't achieve results qeneralization,the author probes how to carry out effectively.
出处
《福建建设科技》
2005年第6期89-90,共2页
Fujian Construction Science & Technology