| 作业成本法下成本动因的内涵及其正确选择 |
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| 引用本文： | 张雷. 作业成本法下成本动因的内涵及其正确选择[J]. 华东经济管理, 2004, 18(3): 177-178 |
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| 作者姓名： | 张雷 |
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| 作者单位： | 盐城工学院,江苏,盐城,224003 |
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| 摘 要： | 作业成本法下,成本动因是决定成本发生和资源耗费的真正原因。正确选择成本动因则是精确分配费用进入产品成本的关键,因此,选择正确的成本动因非常重要。
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| 关 键 词： | 作业成本法 成本库 成本动因 |
| 文章编号： | 1007-5097(2004)03-0177-02 |
| 收稿时间： | 2004-03-11 |
| 修稿时间： | 2004-03-11 |
The connotation and proper selection of cost drivers under activity-based cost |
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| ZHANG Lei. The connotation and proper selection of cost drivers under activity-based cost[J]. East China Economic Management, 2004, 18(3): 177-178 |
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| Authors: | ZHANG Lei |
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| Affiliation: | Yancheng Institute of Technology,Yancheng 224003,China) |
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| Abstract: | According to activity-based cost ,cost drivers are the true reason that decide cost occurrence and resource consumption . To choose cost drivers properly is the key to distribute expenses into product costs exactly. Therefore, it is very important to choose the proper cost drivers. |
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| Keywords: | activity-based cost cost pool cost drivers |
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