摘要
作业成本法是从最初的成本会计计算方法发展成为有效的产品规划和成本管理的一种决策工具。分析传统成本核算方法的不足,通过作业成本法的基本原理介绍,对不同成本动因、不同分摊方式、归集和分配间接费用等问题进行探讨,分析该方法在航天企业的适用性,以提高作业成本法的实施有效性。
Activity-based Costing has become one of the effective decision-making tools for product planning and cost management from the original usage which is only confined in accounting.The basis theory of ABC and the shortcut of the classic method of cost calculation are introduced.The different cost drivers,the apportion way to calculate the actual cost of products and the collection and distribution of production management charges are discussed.The implementation of ABC in aerospace enterprise and its effectiveness are also discussed.
出处
《唐山师范学院学报》
2012年第4期81-84,共4页
Journal of Tangshan Normal University
关键词
成本
作业成本法
成本动因
cost
activity-based costing
cost driver
