| 浅谈作业成本法及其在我国的应用 |
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| 引用本文： | 郭桓. 浅谈作业成本法及其在我国的应用[J]. 价值工程, 2004, 23(1): 93-96 |
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| 作者姓名： | 郭桓 |
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| 作者单位： | 西安建筑科技大学管理学院,西安,710055 |
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| 摘 要： | 本文在研究作业成本法原理及特点基础上,针对作业成本法在我国应用的落后状况,通过比较分析探求其原因并提出了推进其实施的具体建议。
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| 关 键 词： | 作业成本法 决策 应用 |
| 文章编号： | 1006-4311(2004)01-0093-04 |
Research on Activity-Based Costing and It''''s Application in China |
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| Guo Huan. Research on Activity-Based Costing and It''''s Application in China[J]. Value Engineering, 2004, 23(1): 93-96 |
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| Authors: | Guo Huan |
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| Abstract: | Based on the principle and character of Activity-Based Costing,this article disclose the reason of the disad鄄vantage in using ABC implementation in China,then impose some useful suggestions to solve the above problem. |
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| Keywords: | Activity-Based Costing decision application |
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