| 2000～2005年西方作业成本(ABC/M)研究综述 |
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| 引用本文： | 穆林娟,汤谷良.2000～2005年西方作业成本(ABC/M)研究综述[J].财会通讯,2007(12). |
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| 作者姓名： | 穆林娟 汤谷良 |
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| 作者单位： | [1]北京工商大学会计学院 [2]对外经济贸易大学商学院 北京 |
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| 摘 要： | 本文对西方国家2000￣2005年ABC/M的研究成果进行了分析,观察国外研究者的研究内容和研究方法的选择,分析了ABC/M的研究发展趋势,希望对今后的研究提供参考,并对ABC/M文献研究有所贡献。
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| 关 键 词： | 西方 ABC/M 综述 |
Review on the Western Literature of Activity Based Cost/Management (ABC/M) Issued from 2000 to 2005 |
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| Mu Linjuan Tang Guliang.Review on the Western Literature of Activity Based Cost/Management (ABC/M) Issued from 2000 to 2005[J].Communication of Finance and Accounting,2007(12). |
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| Authors: | Mu Linjuan Tang Guliang |
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| Abstract: | The authors carried on the review and analysis about the western literature of Activity Based Cost/ Management (ABC/M) that issued from 2000 to 2005. By observing the research contents, studying the choice of method, analyzing the development trend of the ABC/M research, we hope it will be helpful to our aftertime research work, and also be contributed to the ABC/M literature research. |
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| Keywords: | Western ABC/M Review |
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