摘要
针对单纯使用作业成本法核算产品成本只能局限在事后核算,不能起到成本控制考核的作用等问题。在研究传统标准成本法和作业成本法各自局限性的基础上,探讨了两者的整合,提出必须将标准成本法和作业成本法进行整合才能达到降底成本的目的。
The operation cost method in accordance with the modern production make the cost information of products more reasonable.However it is only the after-check and it cannot give full play of cost control check,and the operation will not fully act owing to its self restrictions.Therefore,the operation cost method should be introduced so as to form a complete cost management and control system.
出处
《水利经济》
2006年第6期23-25,共3页
Journal of Economics of Water Resources
关键词
标准成本法
作业成本法
成本信息
成本控制
standard cost method
operation cost method
cost information
cost control
