摘要
作业成本法在西方发达国家得到广泛运用,并给企业带来了良好的效益,但作业成本法在我国的实际应用不容乐观,本文探讨了作业成本法在我国应用中出现的问题,并提出相应的完善办法。
Activity based costing in the Western developed countries be widely used, and offer a good benefits, but activity based costing in the practical application of it in our country is not optimistic, this article examines the activity - based costing in China for problems that occur in the application, and the improvement measures accordingly.
出处
《湖南广播电视大学学报》
2010年第1期68-70,共3页
Journal of Hunan Radio and Television University
关键词
作业成本法
成本动因
activity- based costing
cost driver
