| 论我国应用作业成本法的环境制约 |
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| 引用本文： | 姚晓民,何存花.论我国应用作业成本法的环境制约[J].山西财经大学学报,2003,25(2):106-107. |
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| 作者姓名： | 姚晓民 何存花 |
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| 作者单位： | 山西财经大学,会计学院,山西,太原,030012 |
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| 摘 要： | 作业成本法是一种先进的成本计算与管理方法。在我国 ,虽然一些企业已尝试应用并取得了很好的效果 ,但由于受到技术、法律、管理及人员等环境因素的制约 ,作业成本法在我国的全面推行尚有难度。
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| 关 键 词： | 作业成本法 环境因素 会计人员 |
| 文章编号： | 1007-9556(2003)02-0106-02 |
| 修稿时间： | 2003年2月1日 |
ABC in China: Restrictive Conditions |
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| YAO Xiao-min,HE Cun-hua.ABC in China: Restrictive Conditions[J].Journal of Shanxi Finance and Economics University,2003,25(2):106-107. |
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| Authors: | YAO Xiao-min HE Cun-hua |
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| Abstract: | As an advanced cost assessment and management, activity Based Costing (ABC) has found some applications in some of China's enterprises and brought about fairly satisfactory result. There are still some difficulties, however, for its comprehensive adoption in the country, owing to restriction from technical, legislative, and personal factors. |
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| Keywords: | activity based costing conditional factors accountant professionals |
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