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基于ABC的券商成本精细化管理浅析 被引量:1

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摘要 随着竞争的加剧,国内的券商在积极寻求创新业务等新的利润增长点的同时。更加重视费用和成本的控制。为了增强券商的经营成本意识.提高其经营效益和盈利能力,推行成本精细化管理势在必行。作业成本法(Activity—BasedCosting)在成本核算方面的特点正好能够满足精细化管理的需要。本文拟对券商推行作业成本法进行分析,为作业成本核算体系的构建提供一些有益的思路和建议。
作者 易漫
出处 《当代经济》 2009年第7期130-131,共2页 Contemporary Economics
关键词 ABC 成本管理 券商
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