基于价值链思想的作业成本法研究

To Study on Activity-Based Costing Method Based on Value Chain Idea

首先,论述了基于价值链思想的成本管理方法如何弥补传统成本管理方法存在的诸多局限性;而后,对基于价值链思想成本管理的具体应用——作业成本法(ABC)进行研究,对其传统模型加以改进;同时,对存在的主要问题构建简单数学模型加以解决。

Introducing value chain idea into cost management can solves the problems of traditional cost management. This paper indicates the advantage of cost management based on value chain idea. Comparing with traditional methods, emphases set forth it special application--Activity-Based？Costing, and bring forward settle project for the problems.