摘要
从作业及其作业成本制的内涵入手,阐述了作业成本制的计算方法,并将作业成本制与传统成本法进行了比较。
Starting from the concepts of the activity and activity-based cost system, this paper expounds the methods for calculating the activity-based cost system, and compares the activity-based cost system with traditional cost method.
出处
《科技情报开发与经济》
2007年第28期288-289,共2页
Sci-Tech Information Development & Economy
关键词
作业成本
传统成本法
计算方法
activity-based cost
traditional cost method
calculation method
