摘要
主要介绍了时间驱动作业成本法的创建历程,并通过与传统作业成本法的比较,归纳出两种方法的区别,提出了时间驱动作业成本法的改进之处。
This paper mainly introduces the establishing history of the time-driven activity-based costing, and through the comparison with the traditional activity-based costing, sums up the distinctions between the two methods, and puts forward some improvements of the time-driven activity-based costing.
出处
《科技情报开发与经济》
2006年第7期133-135,共3页
Sci-Tech Information Development & Economy
关键词
时间驱动作业成本法
传统作业成本法
管理会计
time-driven activity-based costing
traditional activity-based costing
managerial accounting