摘要
结合实例阐述西方服务部门成本分摊所涉及的目标理论、因果理论、受益程度理论、成本效益理论和行为会计理论问题及其在实际运用中的作用。若在我国成本分摊过程中加以借鉴,将提高我国成本分摊的精确性和决策准确性。
In this paper the author detailedly set forth several academic issues sbout cost distribution in west service branch together with an example . and illustrate their function when they are in prat-ice to improve the accuracy and serviceability in decision - making.
出处
《郑州航空工业管理学院学报（管理科学版）》
2003年第2期67-68,共2页
Journal of Zhengzhou Institute of Aeronautical Industry Management
关键词
西方国家
服务部门
成本分摊
成本效益
行为会计
因果理论
west service branch
cost distribution
theory of cause and effect
degree of benefit
cost - benefit
