摘要
通过阐述企业成本核算以及中国企业成本核算体系中的作业成本法的概念,分析了作业成本法在企业成本核算体系的应用中存在的问题,提出了健全企业作业成本核算制度,强化作业成本核算控制等解决作业成本法在企业成本核算体系中应用问题的对策和措施,使其成为推动企业发展的动力。
Through the concept of elaborated the enterprise cost accounting and the Chinese enterprise cost accounting system of activity-based costing, analyzes the operating cost method in the application of cost accounting system of enterprise existing problems, presents a sound enterprise activity-based cost accounting system, strengthen the activity-based costing control problem solving application of activity based costing in enterprise cost accounting system in countermeasures and measures, and make it become the driving force to promote enterprise development.
出处
《黑龙江科学》
2015年第6期86-86,89,共2页
Heilongjiang Science
关键词
作业成本法
企业
成本核算体系
Activity based costing
Enterprise
Cost accounting system
