摘要
作业成本计算 (ActivityBasedCosting ,简称ABC)的应用越来越普遍 ,然而 ,简单ABC系统存在诸多局限 :忽视资源供求不平衡性 ,忽视浪费 ,忽视基本作业和辅助作业的差别性和成本标的的层次性。高级作业成本计算系统 (AdvancedActivity -BasedCostingSystem ,简称AABCS)克服了上述缺陷。
Activity Based Costing (ABC) has been used by more and more organizations. But there are some limitations with Simple ABC system, including ignoring the imbalance between the supply and demand of resources, ignoring the wastage of resources, ignoring the difference between primary activities and secondary activities, and ignoring the hierarchy of cost objectives. Advanced ABC system (AABCS) is proposed to settle the mentioned limitations.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第6期75-79,共5页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金资助项目 (项目批准号 :79770 0 71)
