| 浅议作业成本计算和作业基础管理的应用 |
| |
| 引用本文： | 任忠奇,杨秀平.浅议作业成本计算和作业基础管理的应用[J].山东工商学院学报,2000(4). |
| |
| 作者姓名： | 任忠奇 杨秀平 |
| |
| 作者单位： | 中国煤炭经济学院会计系!山东烟台264005 |
| |
| 摘 要： | 在分析了 ABC和 ABM在国外应用的前提下 ,以探讨 ABC和 ABM成长发展的客观环境为切入点 ,结合我国的现状 ,研究了作业成本制在我国的应用前景和应用思路。
|
| 关 键 词： | 作业 作业成本法 作业基础管理 成本动因 |
On the Application of Activity-Based Costing & Its Management |
| |
| REN Zhong-qi,YANG Xiu-ping.On the Application of Activity-Based Costing & Its Management[J].Journal of Shandong Institute of Business and Technology,2000(4). |
| |
| Authors: | REN Zhong-qi YANG Xiu-ping |
| |
| Abstract: | By analyzing the application of ABC and ABM in foreign countries, by studying the objective environment for the growth of ABC and ABM, combining with our present situation, this paper discusses the application prosperity and application thought of operation cost system in China. |
| |
| Keywords: | activity activity-based costing activity-based management cost driT |
| 本文献已被 CNKI 等数据库收录！ |
