作业成本法的实用化模型探讨

A Discuss on Activity-Based Costing Model and it's Practicalization

从作业成本法计算实用化的角度出发 ,通过对比和讨论作业成本法的基本原理模型、成本性态模型的特点及其应用局限性 ,提出了称为“实用化”的作业成本数学模型 ,并简要提出了使用本模型要注意的一些问题。

There are two models of ABC,that is,the model based on the basic principle and the model based on behavior of cost.From view of practical use of Activity Based Costing,the paper compares advantages,disadvantages and some characters of these two models of ABC,which were produced by others.A new practical model will be built,which comes from enterprise demonstration.It is called “practicalized” model.And,the problems focused during using this model will be discussed at last.