摘要
在作业成本计算法的基础上 ,提出合同报价的作业定价模式 ,探讨了作业定价、合同报价的计算模型及此模式的特点等相关问题 ,指出这种新定价模式介于产品定价模式和预结算模式之间 ,适用于多品种小批量制造企业和为用户提供定制服务的企业。
Based upon the Activity-Based Costing (ABC), we put forward the contract-quoting method based on activity pricing and studied the activity pricing, the contract price computing and the attributes of this method. It is presented that this new method is moderate between the two extremes of contract-quoting methods based respectively on product pricing and job pricing and can be applied to the firms providing customized services or manufacturing large varieties of goods in small batches.
关键词
作业成本计算
合同报价
作业
定价
Activity-Based Costing(ABC)
Contract quoting
Activity
Pricing
