| 服装加工型企业的作业成本法 |
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| 引用本文： | 田淑华,闽德明.服装加工型企业的作业成本法[J].丹东师专学报,2010(4):44-46,70. |
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| 作者姓名： | 田淑华 闽德明 |
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| 作者单位： | [1]辽东学院会计学院,辽宁丹东118001 [2]内蒙古财经大学会计学院,呼和浩特010051 |
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| 基金项目： | 辽宁省教育厅课题（2009A276） |
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| 摘 要： | 分析服装加工型企业应用传统成本核算方法的局限,提出服装加工型企业应该应用作业成本法进行成本核算,并通过实例说明如何应用作业成本法进行成本核算,以利于企业准确地进行成本核算。
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| 关 键 词： | 服装加工型企业 传统成本核算 作业成本法 |
How to Implement Activity-based Costing in Clothing Manufacturers |
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| TIAN Shu-hua,MIN De-ming.How to Implement Activity-based Costing in Clothing Manufacturers[J].Journal of Dandong Teachers College,2010(4):44-46,70. |
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| Authors: | TIAN Shu-hua MIN De-ming |
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| Institution: | 1.College of Accounting,Eastern Liaoning University,Dandong 118001,China;2.College of Accounting,Inner Mongolia Finance and Economics University,Hohhot 010051,China) |
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| Abstract: | The limitation for clothing manufacturers to implement traditional cost accounting method is analyzed.The authors propose that clothing manufacturers should adopt activity-based costing to calculate the cost.How to apply this costing method so as to achieve maximum profit in clothing manufacturers is demonstrated with examples. |
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| Keywords: | clothing manufacturer traditional cost accounting activity-based costing |
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