| 浅谈作业成本法 |
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| 引用本文： | 王好翠.浅谈作业成本法[J].安徽科技学院学报,2009,23(1). |
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| 作者姓名： | 王好翠 |
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| 作者单位： | 蚌埠医学院,安徽蚌埠,233000 |
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| 摘 要： | 目前大多数公司将生产经营过程中的耗费划分为"生产制造成本"和"期间费用"两大部分.随着竞争的加剧,公司及其生产经营环境发生了巨大的变化,这些变化使传统成本分摊方法遇到了许多问题.本文将从几个方面谈一谈作业成本法在我国的实施情况.
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| 关 键 词： | 作业成本 现实意义 |
Brief Discussion on Activity-based Costing |
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| WANG Hao-cui.Brief Discussion on Activity-based Costing[J].Journal of Anhui Science and Technology University,2009,23(1). |
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| Authors: | WANG Hao-cui |
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| Institution: | Bengbu Medical College;Bengbu 233000;China |
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| Abstract: | At present the majority of companies will divide the consumption in production process into"the production cost" and "the period expense".Along with intensifying competition,the company and its the production management environment have seen the huge change,which caused the tradition cost allocation method to many questions.This article discussed Activity-based Costing in our country implementation situation from several aspects. |
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| Keywords: | Activity-based Costing Practial significance |
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