摘要
主要介绍了作业成本的概念,作业成本与传统成本的区别,实施作业成本的步骤。重点论述了作业成本对生产管理的重要性及在我国实施的条件。
The concept of Activity Based Costing, the distinction between Activity Based Costing and Traditional Costing, the procedure of implementing Activity Based Costing are introduced. The importance of Activity Based Costing in modem production management and requirment of implementing Activity Based Costing in China is particularly discussed.
出处
《中国纺织大学学报》
CSCD
1997年第6期109-112,共4页
Journal of China Textile University
关键词
作业成本
生产系统
质量管理
生产管理
activity based cost, just in time system, total quality management system, cost drive, traditional cost management
