传统制造成本、作业成本和约束理论的比较分析

The Comparative Analysis of Traditional Absorption Costing, Activity-Based Costing and Theory of Constraints

介绍传统制造成本、作业成本和约束理论;并结合实际成本管理工作,对三者进行比较分析;作业成本法与约束理论结合起来运用可以更好地解决问题。

This paper has introduced traditional absorption costing, activity-based costing and theory of constraints. And it has also analyzed them comparatively on the basis of practical costing management. An integration of the TOC and ABC approaches will help to solve some problems.