| 实施作业成本法的探讨 |
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| 引用本文： | 方四平.实施作业成本法的探讨[J].北京工业职业技术学院学报,2004,3(3):103-105. |
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| 作者姓名： | 方四平 |
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| 作者单位： | 北京工业职业技术学院,北京,100042 |
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| 摘 要： | 分析了企业实施作业成本法可能面临的问题、实施作业成本法的关键成功因素及实施作业成本法的效益,指出了我国现阶段实施作业成本法的必要性.
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| 关 键 词： | 作业成本法 成本动因 战略成本管理 |
On Implementation of Activity - based Costing |
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| Fang Siping.On Implementation of Activity - based Costing[J].Journal of beijing vocational & technical institute of industry,2004,3(3):103-105. |
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| Authors: | Fang Siping |
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| Abstract: | This article analyzes the possible problems faced by the enterprises which implement ABC, discusses the critical success factors of and the efficiency and profitability achieved by implementing ABC,and points out the necessity of implementing ABC at present stage in China. |
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| Keywords: | activity - based costing costing factors strategic costing management |
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