基于作业成本法的管理会计相关工具整合研究

Research into the Integration of Related Tools of Management Accounting Based on the Activity-based Costing

在系统介绍作业成本法的基础上,将其与全面预算管理和平衡计分卡相整合,构建了基于作业成本法的管理会计相关工具的整合模式,以期丰富我国管理会计工具整合理论,为管理会计更好地服务于企业提供理论上的指导。

On the basis of systematically introducing the activity-based costing method,the paper integrates the method with comprehensive budget management and balanced score cards, and constructs the integration mode of related tools of management accounting based on the activity-based costing method in a bid to enrich our country's management accounting tool integration theories and present theoretical guidance in serving enterprises better.