浅谈作业成本法及其在我国的应用

Research on Activity-Based Costing and It's Application in China

本文在研究作业成本法原理及特点基础上,针对作业成本法在我国应用的落后状况,通过比较分析探求其原因并提出了推进其实施的具体建议。

Based on the principle and character of Activity-Based Costing,this article disclose the reason of the disad鄄vantage in using ABC implementation in China,then impose some useful suggestions to solve the above problem.