作业成本法在电信企业的应用研究

The Applications of Activity-based Costing in Telecom Service

在中国电信企业单位产品的成本关系到企业的产品定价。本文通过作业成本法的研究,将其应用于电信企业中的产品成本中,希望有所突破,为我国电信企业的产品成本计算提供更为精细的、合理的成本计算方法。

In Chinese telecom operators,the cost of unit product will effect the pricing of telecom product. This article mainly discussed about the Activity - Based Costing method, and tried to apply it to the pricing of telecom product, hoping this article can give a new viewpoint to the application research of ABC method, providing a more accurate and reasonable method for cost calculation for telecommunication operators.