时间驱动作业成本法与传统作业成本法的区别及改进

The Distinctions between the Time-Driven Activity-Based Costing and the Activity-Based Costing and the Improvement

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.