| 作业成本法在现代制造业的应用浅析 |
| |
| 引用本文： | 黄雯.作业成本法在现代制造业的应用浅析[J].中国教育技术装备,2007(9):52-54. |
| |
| 作者姓名： | 黄雯 |
| |
| 作者单位： | 广东工业大学经济管理学院,广州,510520 |
| |
| 摘 要： | 首先揭示传统成本核算方法对现代制造业在成本管理的不适应性,给出了作业成本法的基本思想,并引用作业成本法的案例,论证实施作业成本管理的现实意义。
|
| 关 键 词： | 作业 作业成本管理 作业成本法 |
| 文章编号： | 1671-489X（2007）09-0052-03 |
Analysis on Application of Activity-based Costing in Modern Manufacture |
| |
| Huang Wen.Analysis on Application of Activity-based Costing in Modern Manufacture[J].china educational technique & equipment,2007(9):52-54. |
| |
| Authors: | Huang Wen |
| |
| Institution: | School of Economy of Guangdong Industry University, Guangzhou 510520 |
| |
| Abstract: | The paper at first reveals the traditional method of costing accounting is not suited to the modern manufacture, outlines the basic idea of activity-based costing. By referring to the cases, it proves the realistic meaning of implementing activity-based costing management. |
| |
| Keywords: | activity activity-based costing management activity-based costing |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
