摘要
对传统成本核算法和作业成本法的差异进行了理论分析,再以沈阳玉玺制衣厂为例,对两种方法各项费用的异同进行了列表分析。结论认为,传统成本核算准确性较差、服装成本信息失真,而作业成本法能为企业产销决策提供更真实可靠的依据,会为企业带来巨大的经济效益并具有应用的可行性。
Theoretical analysis on differences between traditional cost and activity - based cost was made, similarities and differences of all expenses of these two cost methods were listed and analyzed by taking Shenyang Yuxi Clothing Factory as an example. The conclusions were that traditional cost method were less accurate and clothing cost information was not reliable while activity - based cost method could provide more reliable data for enterprise to make decisions and bring great economic benefits and was applicable.
出处
《成都纺织高等专科学校学报》
CAS
2009年第2期41-43,共3页
Journal of Chengdu Textile College
关键词
服装企业
作业成本法
制造费用
clothing enterprise, activity- based cost, manufacturing cost
