| 基于ABC法下的作业成本管理相关问题 |
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| 引用本文： | 陈良.基于ABC法下的作业成本管理相关问题[J].经济管理,2005(24):36-39. |
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| 作者姓名： | 陈良 |
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| 摘 要： | 基于成本动因分析的作业成本会计和基于作业成本信息的作业成本管理是目前管理会计界所探讨的热点问题之一，本文从成本动因分析入手，阐述了成本动因的基本理念与选择成本动因应考虑的基本因素，提出了基于成本动因而建立的ABC方法以及如何基于ABC法下的信息进行作业成本管理。
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| 关 键 词： | 成本动因 ABC 作业成本管理 决策成本 |
| 文章编号： | 1002-5766（2005）24-0036-04 |
| 收稿时间： | 2005-09-30 |
| 修稿时间： | 2005-09-30 |
The Discussions About Activity-Based Cost Management Based on ABC |
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| CHEN Liang.The Discussions About Activity-Based Cost Management Based on ABC[J].Economic Management,2005(24):36-39. |
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| Authors: | CHEN Liang |
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| Abstract: | The activity-based costing based on the analysis of cost behavior and activity-based cost management based on ABC is the current major problem faced on management accounting, The article focus on the basic ideas and factors of cost behavior, some positive considerations are suggested on the method of ABC and activity-base cost management. |
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| Keywords: | cost behavior ABC activity-base cost management decision cost |
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