作业成本法在供应商评价中的应用

Application of Activity-based Costing in Supplier Evaluation

以作业成本法作为供应商评价的理论基础,简述了作业成本法的理论知识,并详细描述了运用此方法在评价供应商过程中的数学模型和分析过程,最后以企业实例解释和说明运用的过程,以得到客观有效的数据结论。

The theory information of activity-based costing is expatiated, which is the theory basis in supplier evaluation. The mathematic model and analysis process of activity-based costing in supplier evaluation is detailed. Finally, effective result is got by project example and application process