| 作业成本法在我国应用的环境分析 |
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| 引用本文： | 向乐乐,吴新红.作业成本法在我国应用的环境分析[J].财会通讯,2006(1). |
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| 作者姓名： | 向乐乐 吴新红 |
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| 作者单位： | 重庆交通学院财经学院 重庆400074 |
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| 摘 要： | 作业成本法(ActivityBasedCosting,ABC)是在20世纪初由美国会计学者提出的,我国于90年代开始引入,就目前的应用状况来看,还没有得到广泛的应用。本文从作业成本法概念及现实意义着手,对作业成本法的应用环境进行了深入的分析,为作业成本法在我国企业中的应用提供分析方法。
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| 关 键 词： | 作业成本法 应用环境 |
Analysis of ABC's Application environment in China |
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| Xiang Lele Wu Xinhong.Analysis of ABC''''s Application environment in China[J].Communication of Finance and Accounting,2006(1). |
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| Authors: | Xiang Lele Wu Xinhong |
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| Abstract: | Activity-based Costing (ABC) is brought forward by American accounting academician in the early 20th century. It is introduced to our country in the 90s, and was still not so popular. Based on the definition and practical meaning of ABC, the thesis analyzes its application environment, and then provides analysis methods for its application in our firms. |
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| Keywords: | Activity-based Costing (ABC) Application environment |
| 本文献已被 CNKI 等数据库收录！ |
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