摘要
在分析传统的成本性态基础上,指出对于“技术”含量较高的制造业及非制造业,如仍使用传统的成本计算方法,将提供错误的成本信息、造成企业决策失误. 本文作者建议,在先进技术企业甚至在某些非营利组织应采用一种新的成本核算方法--作业成本制.
On the basis of analyzing some patterns of conventional cost behavior, it is put forward that wrong information of cost and incorrect decision of enterprise will be made, if adopting traditional approaches to costing measuring, for the manufacturing and non-manufacturing companies. One kind of new method of cost calculation-Activity-based costing is proposed to be adopted, for the enterprises of advanced technology, even for non-profit organizations.
出处
《上海理工大学学报》
CAS
北大核心
2001年第1期66-70,共5页
Journal of University of Shanghai For Science and Technology
关键词
成本测量
企业决策
作业成本制
costing measuring
enterprise decision
Activity-based costing
