运用作业成本法对客户进行分类管理

Applying the Principle of Activity Based on Cost in the Classified Administration to the Clients

“作业成本法”具有能够准确分析客户成本信息的优点,本文简要阐释了这种分析方法,并在此基础上提出如何运用此方法对客户进行分类管理。

The principle of ＂Activity Based on Cost＂ bears the advantage of accuracy in analyzing the cost information of the clients. This paper generally explained this kind of analysis synoptic and propased the way to apply the classified administration based on this foundation.