作业成本法的理论与应用研究

Study of the Theory and Application of the Contribution-and-Cost Method

作业成本法以作业为中心 ,通过对作业成本的确认和计量 ,实现对所有作业活动进行追踪动态反映 ,为尽可能消除“不增值作业” ,改进“可增值作业”及时提供有用信息 ,促使损失、浪费减少到最低限度 ,提高决策、计划、控制的科学性和有效性 。

The contribution-and-cost method is centred on contribution. It can not reduce waste and losses and also make strategic decisions and plans more scientific and more efficient. So the level of business management can be improved continuously.