首页 | 本学科首页   官方微博 | 高级检索  
     

简析作业成本法在企业成本核算中的应用
引用本文:韩彦峰,张珈嘉. 简析作业成本法在企业成本核算中的应用[J]. 经济研究导刊, 2008, 0(18): 132-133
作者姓名:韩彦峰  张珈嘉
作者单位:西安建筑科技大学,管理学院,西安,710055
摘    要:成本是衡量企业竞争力的重要因素。有效核算成本,降低成本是增强企业竞争力和活力的重要措施。在现代制造环境下,传统成本法不能为企业成本核算提供正确的会计信息。作业成本法解决了传统成本法在制造费用核算上的难题,为我国企业加强成本核算提供了新的思路。

关 键 词:作业成本法  传统成本法  成本核算

Analysis on the Application of Task Cost Method in the Enterprise Cost Checking
HAN Yan-feng,ZHANG Jia-jia. Analysis on the Application of Task Cost Method in the Enterprise Cost Checking[J]. Economic Research Guide, 2008, 0(18): 132-133
Authors:HAN Yan-feng  ZHANG Jia-jia
Affiliation:HAN Yan-feng,ZHANG Jia-jia(School of Management,Xi'an University of Architecture & Technology,Xi'an 710055,China)
Abstract:The cost is important factor that measures the enterprise competition ability.Checking the cost effectively,decline low cost is important measure that strengthens the enterprise competition ability and vitalities.Making the environment in the modern under,the traditional cost method can't check accountancy's information of provide the exactitude for the enterprise cost.The task cost method solves the traditional cost method to check in the manufacturing expense up of hard nut to crack,strengthenned the cost...
Keywords:task cost method  traditional cost method  cost checking  
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号