| 论检验直接成本和间接成本的平衡及平衡点的经济意义 |
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| 引用本文： | 李庆民. 论检验直接成本和间接成本的平衡及平衡点的经济意义[J]. 物流技术, 2004, 0(4): 32-33 |
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| 作者姓名： | 李庆民 |
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| 作者单位： | 郑州航空工业管理学院,河南,郑州,450006 |
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| 摘 要： | 分析了工业企业外购物品检验成本的两个组成部分:检验过程直接投入的要素成本和检验结果失准诱发的问接成本,并分析论证了二者的习性、平衡条件以及平衡点的计算方法及应用。
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| 关 键 词： | 检验成本 直接成本 间接成本 平衡点 |
| 文章编号： | 1005-152X(2004)04-0032-02 |
| 修稿时间： | 2003-12-26 |
On Balance and Balance Point of Inspecting Direct Cost and Indirect Cost |
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| LI Qing-min. On Balance and Balance Point of Inspecting Direct Cost and Indirect Cost[J]. Logistics Technology, 2004, 0(4): 32-33 |
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| Authors: | LI Qing-min |
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| Abstract: | The material inspection costs of a manufacturing firm may consist of inspection process costs and penalty costs. The paper analyzes the cost characteristics and balance conditions and based on which, the method of calculating costs has been established. |
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| Keywords: | inspection cost direct cost indirect cost balance point |
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