摘要
介绍了高新技术企业的特点,论述了高新企业应用作业成本法的必要性,分析了作业成本法在高新企业的应用。
This paper introduces the characteristics of high-tech enterprise, discusses on the necessity of applying the activity-based costing method in high-tech enterprise, and analyzes on the application of the activity-based costing method in high-tech enterprise.
出处
《科技情报开发与经济》
2007年第8期206-207,共2页
Sci-Tech Information Development & Economy
关键词
作业成本法
高新技术企业
作业价值分析
activity-based costing method
high-tech enterprise
activity-based value analysis
