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成本动因合并矩阵法研究现状与评述

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摘要 成本动因是作业成本法(activity-based costing,简称ABC)的核心概念,科学地确定成本动因是企业科学地进行成本分摊的关键。1999年王平心教授提出了成本动因合并的矩阵法,为成本动因合并理论的实际应用作出了重大的贡献。近年来,随着对矩阵法研究的增加使该方法在理论上得到了进一步的完善。
出处 《科技咨询导报》 2007年第21期111-111,共1页 Science and Technology Consulting Herald
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