摘要
近年来作业成本在部分企业的适用走入到了一个瓶颈状态,笔者认为企业边界的内在制衡是其重要原因之一;同样,作业成本管理的核心问题似乎也为企业边界提供了调整方向。本文即运用作业成本管理演变历程和成本动因作用双视角,在前人相关研究基础上辨析企业业务单元数量与作业成本两者之间的制衡作用。
The application of Activity-based Costing in some enterprises entered into a bottleneck in recent years, and the author believes that the internal counterbalance between activity-based cost and enterprise border is one of the important reasons; in the same way, the core issue of activity-based cost management seems to have provided the adjusting direction of the enterprise border. In this paper, it＇s to use activlty-based cost management evolution process and cost driver dual perspective, based on previous research to analyze the counterbalance effect between business unit quantity and activity-based cost.
出处
《科技和产业》
2009年第9期58-60,65,共4页
Science Technology and Industry
关键词
企业业务单元数量
作业成本
制衡
business unit quantity
activity-based cost
counterbalance
