| 作业成本法在我国企业产品决策中的运用 |
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| 引用本文： | 杜晓梅,廖特明.作业成本法在我国企业产品决策中的运用[J].时代经贸,2006,4(8):57-58. |
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| 作者姓名： | 杜晓梅 廖特明 |
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| 作者单位： | 1. 西南石油大学
2. 经济管理学院,四川,成都 |
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| 摘 要： | 作业成本法相对于传统的成本计算方法，由于成本信息的准确性较高，因此，它在企业产品决策中得到了积极的运用。本文从四个方面分析了作业成本法在我国企业产品决策中的运用。
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| 关 键 词： | 作业成本法 产品决策 运用 |
The application of the activity-based cost in our decision-making product |
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| DU Xiao-mei,LIAO Te-ming.The application of the activity-based cost in our decision-making product[J].Economic & Trade Update,2006,4(8):57-58. |
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| Authors: | DU Xiao-mei LIAO Te-ming |
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| Institution: | Institute of Eco- nomic Administration of the Southwest Petroleum University, Chengdu Sichuan |
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| Abstract: | Comparing with the conditional cost management method, the Activity -based Cost has accurate cost information, so it puts to use. in our decision - making product . This paper analyses four aspects, which put to use in the decision - making product in our country. |
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| Keywords: | Activity - based Cost Decision - making product Application |
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