发电企业基于作业成本管理的弹性预算法  

Flexible Budget Based on the Activity Cost Management in Power Plants

作　　者：丁乐群[1] 周波[1] 王艳波[1] 

机构地区：[1]东北电力大学经济管理学院,吉林省吉林市132012

出　　处：《电力技术经济》2007年第1期52-55,共4页Electric Power Technologic Economics

摘　　要：就提出的一种基于作业成本管理的弹性预算法,论述了其原理、算法以及在发电企业中应用的可行性。并在最后用一个案例来说明这种方法的使用程序及其有效性和合理性。One kind of flexible budget method based on the activity cost management is presented, and its theory and algorithm of the method are discussed, its application feasibility for power plants is analyzed. In the end, the procedure and validity of the method are illustrated in a case study.

关 键 词：发电企业 作业成本管理 弹性预算法 

分 类 号：F403.7[经济管理—产业经济]