摘要
介绍车间作业优化问题 ,探讨作业、成本的关系并构建作业成本计算模型 ,将作业成本法与作业优化理论相结合 ,提出基于成本的作业优化模型 ,并使用该模型进行了企业实证研究 。
The paper introduces the problem of workshop activity optimization and discusses relationship between activity and cost Then,the model of activity based costing is founded Model of workshop activity optimization based on cost is produced by a way of combining activity based costing and theory of activity optimization,and a case study is practised using this model At last,the paper analyzes the real effect of the model of workshop activity optimization under activity based costing
出处
《中国管理科学》
CSSCI
2002年第5期74-77,共4页
Chinese Journal of Management Science
基金
国家自然科学基金 (70 0 710 0 2 )
