企业投入产出方法与作业成本法的结合

Combination of Enterprise Input-output Method and Activ-ity-based Cost

本文的主题是讨论在企业投入产出方法中引入作业成本方法,提高企业投入产出成本核算方法与财务成本核算方法的结合水平。其结果能够使企业投入产出成本核算方法在方法论的层面模拟、拓展作业成本法的思路,能够进一步将财务核算与统计核算有机地结合起来,能够极大地拓展各类结构性信息,并保持其一致性。

The paper intends to discuss the introduction of Activity-BasedCost into Enterprise Input-Output method, which raises the combinationlevel of Enterprise Input-Output Cost calculation method and financialcost calculation method. The result is that enterprise input-output costcalculation method can be simulated in methodology level, the Activity-Based Cost thought can be widened, the financial calculation and statisticalcalculation can be combined organically and varied structured informationcan be greatly expended and keep their consistency.