浅论作业成本法在现代企业的应用

Simply Talking about the Application of Operation Cost Method in Modern Enterprise

在现代制造环境下,传统成本计算系统的局限以及作业基础成本会计对此的改善已是不争的事实。本文从作业成本法实现的几个突破,应注意的问题及其发展前景进行了论述。

Under the modern manufacturing environment,the limitation o, the computing system of the traditional cost and improvement of this of basic operation cost accounting have already been an irrefutable fact . The text will describe several break-throughs from realizing operation cost method , the questions that should be noticed and its development prospect.