作业成本法在企业管理中的应用研究

Application Research of Activity-based Costing in Enterpris Management

本文在对作业成本法的涵义进行探讨的基础上,提出了作业成本法在企业管理中的应用方向,指出其在产品组合调整、产品服务定位、合理预算、成本管理目标等方面的作用,并对此方法的实施所要注意的问题进行了探讨。

Based on the meaning analysis of activity - based costing, this paper puts forward application in prise management, and points out its role in product mix adjustment, product service location, reasonable cost management, and so on. In addition, it exported the needing attention for the problems as this method practice. budget enter- , target being put in