浅议作业成本计算和作业基础管理的应用

On the Application of Activity-Based Costing & Its Management

在分析了 ABC和 ABM在国外应用的前提下 ,以探讨 ABC和 ABM成长发展的客观环境为切入点 ,结合我国的现状 ,研究了作业成本制在我国的应用前景和应用思路。

By analyzing the application of ABC and ABM in foreign countries, by studying the objective environment for the growth of ABC and ABM, combining with our present situation, this paper discusses the application prosperity and application thought of operation cost system in China.