| 定单ABC成本核算法——成本核算体系的再造 |
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| 引用本文： | 安国强. 定单ABC成本核算法——成本核算体系的再造[J]. 华东经济管理, 2006, 20(5): 135-139 |
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| 作者姓名： | 安国强 |
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| 作者单位： | 安徽工程科技学院,管理工程系,安徽,芜湖,241000 |
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| 摘 要： | 文章针对现代企业在价格决策上的需求变化,提出了成本核算体系再造的思想,并将该思想集中体现于定单ABC成本核算法.在此基础上,对定单ABC法的核算步骤及期末处理方式进行了深入的理论探讨,使其更符合服务性企业以及生产性企业服务性功能扩大的趋势.
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| 关 键 词： | 定单ABC成本核算法 成本核算体系再造 服务成本 |
| 文章编号： | 1007-5097(2006)05-0135-05 |
| 收稿时间： | 2006-03-20 |
| 修稿时间： | 2006-03-20 |
ABC Method in‘Order’Concept--the Rebuilding of Cost-accounting System |
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| AN Guo-qiang. ABC Method in‘Order’Concept--the Rebuilding of Cost-accounting System[J]. East China Economic Management, 2006, 20(5): 135-139 |
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| Authors: | AN Guo-qiang |
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| Affiliation: | Management Engineering Department,Anhui Engineering & Science College,Wuhu 241000,China) |
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| Abstract: | According to the changes in requirement of pricedecision in modern corporations,the idea of rebuilding cost-accounting system is expounded,which is embodied in Activity-based Method in'order'concept.Based on this,accounting sequences and dealing-methods at the end of accounting-periods are deeply probed,from which cost-accounting system can be morein line with servicing corporations,and at the same time correspond with the trend of enlarging servicing-functions in producing corporations. |
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| Keywords: | ABC method in'order'concept rebuilding of cost-accounting system servicing cost |
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