| ABC法对传统成本会计的冲击及其对我国成本管理的启示 |
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| 引用本文： | 于若华.ABC法对传统成本会计的冲击及其对我国成本管理的启示[J].石家庄经济学院学报,2000,23(6):606-609. |
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| 作者姓名： | 于若华 |
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| 作者单位： | 西北石油局销售公司!新缰乌鲁木齐830011 |
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| 摘 要： | ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。本文针对该方法对传统成本会计的冲击和我国目前在成本管理中的借鉴价值进行了论述。
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| 关 键 词： | 成本会计 成本管理 ABC法 作业成本 |
ABC Method Pounding at the Traditional Cost Accounting and Its Inspirations to Our Country's Cost Management |
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| YU Ruo-hua.ABC Method Pounding at the Traditional Cost Accounting and Its Inspirations to Our Country''''s Cost Management[J].Journal of Shijiazhuang University of Economics,2000,23(6):606-609. |
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| Authors: | YU Ruo-hua |
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| Abstract: | ABC method is a scientific information system based on operation.It is not only a way concerning cost calculation,but even a thinking of cost management.The paper discusses the ABC method pounding at the traditional cost accounting and the borrowing value in our current cost management. |
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| Keywords: | operation operation cost manufacturing expense |
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