摘要
本文首先揭示传统成本核算方法对企业定价不适应性,引入作业成本法理论,分析了作业成本法理论的优势,继而提出作业成本核算模型及实施程序,并将这一模型应用于企业产品定价系统中,并对其适用条件进行了探讨。
In the face of fierce market competition, activity- based costing （ABC） has more advantages than traditional pricing system.On the basis of theory and positive research, this thesis sets up product pricing model for enterprises based on activity-based costing, which is adapted to the advanced manufacturing environment, and probes into application conditions of the model.
出处
《北方经贸》
2006年第6期94-97,共4页
Northern Economy and Trade
关键词
成本
作业成本法
产品定价
cost
activity- based costing
product- pricing system
