作业成本法成本动因优化理论和方法的研究综述

Reviews of the Theory and Method of the Cost Driver Optimization Used in ABC (Activity Based Costing)

在简单介绍作业成本法的产生和发展的基础上,阐述了关于作业成本法的核心——成本动因优化的理论,并探讨了成本动因优化中所使用的方法。

Based on the brief introduction to the generation and development of ABC,this paper expounds the theory of cost driver optimization,the core of ABC,In the paper we introduced the production and development of ABC,and then introduce the key of ABC——the cost driver optimization,and probes into some methods used in the cost driver optimization.