摘要
分析服装加工型企业应用传统成本核算方法的局限,提出服装加工型企业应该应用作业成本法进行成本核算,并通过实例说明如何应用作业成本法进行成本核算,以利于企业准确地进行成本核算。
The limitation for clothing manufacturers to implement traditional cost accounting method is analyzed.The authors propose that clothing manufacturers should adopt activity-based costing to calculate the cost.How to apply this costing method so as to achieve maximum profit in clothing manufacturers is demonstrated with examples.
出处
《辽东学院学报（社会科学版）》
2010年第4期44-46,70,共4页
Journal of Liaodong University：Social Science Edition
基金
辽宁省教育厅课题(2009A276)
关键词
服装加工型企业
传统成本核算
作业成本法
clothing manufacturer
traditional cost accounting
activity-based costing
