首页 | 本学科首页   官方微博 | 高级检索  
     检索      

成本动因政策:从理论公平到管理导向
引用本文:雷丁华,王平心.成本动因政策:从理论公平到管理导向[J].经济问题,2008(9).
作者姓名:雷丁华  王平心
作者单位:西安交通大学管理学院,西安710049
基金项目:国家自然科学基金资助项目(70671058)
摘    要:更高的成本相关性是作业成本法取代传统成本管理方法的原因,而ABC的成本相关性取决于成本动因的相关性。当前成本动因理论和实践过于强调成本计算方法技术层面的因素,难以保证成本动因与成本降低之间的相关性,并最终难以实现成本计算系统基本目的。从强调理论公平的纯粹技术层面回归成本管理导向,是成本动因理论发展的必然趋势。通过一个案例,说明如何根据成本管理导向化繁为简确定最佳成本动因。

关 键 词:成本动因  理论公平  管理导向

Selection of Cost Driver:From Fair in Theory to Management-oriented
LEI Ding-hua,WANG Ping-xin.Selection of Cost Driver:From Fair in Theory to Management-oriented[J].On Economic Problems,2008(9).
Authors:LEI Ding-hua  WANG Ping-xin
Institution:LEI Ding-hua1,WANG Ping-xin2,1(1.School of Management,Xi'An Jiaotong University,Xi'an 710049,China,2.School of Economics & Finance,Hangzhou Dianzi University,Hangzhou 310018,China)
Abstract:More relevance is the resaon why Activity-based costing replace traditional cosing,which depends on relevance of cost driver.The current theory and practice of cost driver emphasis on cost calculation technology too much,which makes it is difficult to catch the relevance of cost driver and cost reducing,and difficult to reach the basic purpose of costing systems.Return to management-oriented from fair in theory that focus on purely technology is inevitable trend of theory and practice development.This artic...
Keywords:cost driver  fair in theory  management-oriented  
本文献已被 CNKI 维普 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