| 作业成本法会计核算研究 |
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| 引用本文： | 臧秀清.作业成本法会计核算研究[J].石家庄经济学院学报,2001,24(5):453-458. |
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| 作者姓名： | 臧秀清 |
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| 作者单位： | 燕山大学,经济管理学院,河北,秦皇岛,066004 |
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| 摘 要： | 目前我国对作业成本法研究还处于起步阶段，本文从我国国情出发，在系统介绍作业成本法核算原理的基础上，提出了适合我国实际的作业成本法会计核算模型。
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| 关 键 词： | 作业成本法 中国 会计核算 ABC法 制造费用 |
| 文章编号： | 1007-6875(2001)-05-0453-06 |
| 修稿时间： | 2001年7月3日 |
Study on the Accounting Process of Activity-based Costing |
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| ZANG Xiu,qing.Study on the Accounting Process of Activity-based Costing[J].Journal of Shijiazhuang University of Economics,2001,24(5):453-458. |
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| Authors: | ZANG Xiu qing |
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| Abstract: | Activity based costing (ABC) came into being in the seventies of the 20th century.It is followed with interest widely by the public because of its accuracy of cost calculation and scientific activity management.The study of ABC in our country has just started in recent years.Based on the introduction of the principle of ABC systematically and considering the condition of our country,the writer puts forward the accounting process model of ABC that suits the reality. |
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| Keywords: | activity activity cost accounting process |
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