摘要
作业成本法从最初的成本会计计算方法发展成为有效的产品规划和成本管理的一种决策工具。如何正确设计和实施作业成本法成为学术界和企业界所关注的焦点问题之一。本文通过总结作业成本法及其在制造业企业中的应用研究的相关内容,对制造业企业如何成功实施作业成本法进行了探讨,以提高作业成本法的实施有效性。
Activity-Based Costing has become one of the effective decision-making tools for product planning and cost management, not only just limited in accounting. How to rightly design and implement this tool has become one of the focuses for both researchers and practitioners. This paper summarized and discussed the concept and implementation of Activity-Based Costing to give manufacturing enterprises a deep insight into Activity-Based Costing.
出处
《制造业自动化》
北大核心
2005年第4期33-36,74,共5页
Manufacturing Automation
基金
国家自然科学基金面上项目(50205015)
北京市自然科学基金重点项目(4031001-2)
关键词
作业成本法
作业链
价值链
成本库
成本动因
Activity-Based Costing
activity chain
value chain
cost center
cost driver
