摘要
本文首先简要介绍了作业成本控制的内涵,然后提出了作业控制的具体措施:优化作业成本细节、缩短生产周期、全面改进生产、开展价值链的分析、加强员工业务培训和建立作业成本考核制度等。
This paper gives the connotation of Activity-Based Cost control;and then puts forward specific measures：optimize the details of operating costs,shorten production cycle,improve production,to carry out the analysis of the value chain,enhance staff training and the establishment of business operations cost assessment system.
出处
《价值工程》
2010年第17期26-27,共2页
Value Engineering
关键词
作业成本法
成本控制
成本动因
价值链
activity-based costing
cost control
cost driver
value chain
