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国外高校图书馆成本研究的新进展——作业成本法 被引量:3

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摘要 作业成本法(ABC)是国外高校图书馆成本研究的新进展。描述了ABC在国外高校图书馆的应用背景,介绍了ABC的应用实践,阐述了ABC的优点、局限性、发展趋势以及对我国成本研究的启示。
作者 孔志军
出处 《山东图书馆学刊》 2012年第3期59-63,共5页 The Library Journal of Shandong
基金 天津职业技术师范大学科研发展基金资助项目 项目编号SK10-11
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参考文献12

  • 1王平心.作业成本计算理论与应用研究[M]大连:东北财经大学出版社,2001.
  • 2金涛.国外作业成本法实证研究综述[J].商业时代,2008(16):32-33. 被引量:8
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  • 9Heaney M. Easy as ABC? Activity-based Costing in Oxford University Library Services[J].The Bottom Line:Managing Library Finances,2004,(03):93-97.doi:10.1108/08880450410699701.
  • 10Roswitha.P. To Get One's Money's Worth:Library Management with Cost Data[J].The Bottom Line:Managing Library Finances,2006,(01):7-15.

二级参考文献3

  • 1Innes,Jhon,and Falconer Mitchell.A survey of activity-based costing in the UK's Iargest companies.Management Accounting Reserch,1995.6(2)
  • 2Groot.T.Activity-based costing in US and Durch food companies.in Epstein,M.J:J Y Lee ;and K M Poston (eds.)Advances in Management Accounting ,1999
  • 3Joshi .P.L.The international diffusion of new management accounting parctices:the case of India.Journal of International Accounting,Auditing & Taxation,2001.10(1)

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