| 基于作业成本法在电信企业应用研究 |
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| 引用本文： | 何莹.基于作业成本法在电信企业应用研究[J].企业科技与发展,2009(5):152-154. |
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| 作者姓名： | 何莹 |
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| 作者单位： | 广西电信公司桂林分公司,广西桂林541004 |
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| 摘 要： | 我国电信业重组让电信业市场竞争更激烈,促使电信企业强化成本核算和成本管理,而作业成本法则是一种适应当前形势发展要求的成本核算与管理方法。文章对作业成本法在电信企业中的应用进行研究,同时提出其在电信企业应用体系的基本模型。
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| 关 键 词： | 电信 作业成本法 应用体系 基本模型 |
The Research of the Applications of Assignment Cost Approach in Telecom Enterprises |
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| Authors: | HE Ying |
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| Institution: | HE Ying ( Guilin Branch of Guangxi Telecom Company, Guilin Guangxi 541004) |
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| Abstract: | The reshuffle of China＇s telecom industry makes the telecommunications market competition fiercer, which makes telecom enterprises strengthen the cost accounting and cost management. In this case, assignment cost approach is a way to account and manage the cost, which can stay relevance in present situation. The article does research on the applications of this approach in telecom enterprises, while proposes the basic applied mode in telecom enterprises. |
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| Keywords: | telecom assignment cost approach applied system basic mode |
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