摘要
首先分析了作业成本法应用于供应链成本核算的适用性和必要性,进而在正确应用作业成本法的基础上,提出了供应链中应用作业成本法的基本框架、核算体系以及优化方法,并举例验证了供应链优化的实效。
Firstly,the paper discusses both the necessity and suitability of applying the activity-based costing method to the cost accounting of supply chain.Based on this,it puts forward the frame and cost accounting system by activity-based costing method.Finally,it takes an example to prove the correctness of the method.
出处
《机械管理开发》
2009年第5期58-59,61,共3页
Mechanical Management and Development
关键词
供应链
作业成本法
成本核算
优化
Supply chain
Activity-based costing method
Cost accounting
Optimization
