摘要
简要介绍了作业成本法,着重分析了作业成本法在我国企业应用的有利条件和不利因素,并对这一方法的应用提出了一些改进措施。
This paper introduces the activity-based costing, analyzes on the favorable conditions and unfavorable factors of activity-based costing applied in Chinese enterprises, and advances some measures for improving the application of this method.
出处
《科技情报开发与经济》
2007年第4期160-161,共2页
Sci-Tech Information Development & Economy
关键词
作业成本法
应用条件
改进措施
activity-based costing
application condition
improvement measure
