ABC分析法和挣值法在责任成本管理中的应用

Preliminary research on the application of ABC analytic method and earned value law in responsibility cost management

结合责任成本管理相关理论,分别介绍了ABC分析法和挣值法的概念、作用,并结合具体实例,阐述了两种方法在责任成本管理中的应用,以期指导实践,科学有效地进行成本管理。

Integrating with correlation theories of responsibility cost management, it respectively introduces concepts and functions of ABC analytic method and earned value law. Unifying the concrete example, it elaborates the application of two methods in the responsibility cost management, so as to instruct practice and scientifically and effectively operate cost management.