作业成本的投入产出分析  

Input-Output Analysis on Activity Based Costing

作　　者：胡国强[1] 陈复昌[1] 

机构地区：[1]河南财经学院统计学系,河南郑州450002

出　　处：《济源职业技术学院学报》2003年第1期28-31,共4页Journal of Jiyuan Vocational and Technical College

摘　　要：作业成本是管理会计学中的概念,投入产出分析是统计学中的概念。产品在生产过程中不仅直接消耗作业,而且还通过消耗别的产品间接消耗作业从而消耗成本,本文旨在探索如何把作业成本合理客观地分配到产品的投入产出中。Activity Based Costing(ABC)is an important concept in Management Accounting,and the same is true with input-output analysis in Statistics.In the process of production,products not only consume cost directly but also do so by consuming other products indirectly.This article aims at pursuing an approach to allocating ABC to the input-output of products rationally.

关 键 词：作业成本 评价 投入产出分析 模型 

分 类 号：F223[经济管理—国民经济]