基于作用成本法的委托加工代理费制定法  

A METHOD FOR CALCULATING COMMISSION FEE DEVISED ON ACTIVITY-BASED COSTING

作　　者：宋瑞敏[1] 长青[1] 肇先[1] 

机构地区：[1]内蒙古工业大学管理学院,呼和浩特010051

出　　处：《内蒙古工业大学学报（自然科学版）》2008年第2期149-155,共7页Journal of Inner Mongolia University of Technology：Natural Science Edition

基　　金：国家自然科学基金项目(70662001);内蒙古哲学社会科学规划重点项目(06A006)

摘　　要：委托加工代理费用确定的合理与否直接影响到委托方和代理方的利益,但传统的方法不能够合理的确定代理费用.本文就传统的代理费用制定方法在应用中所表现出来的不足与局限性进行了分析,给出一种基于作业成本的代理费制定方法.通过与传统方法的比较分析,本文说明该方法能完整地反映产品成本信息,准确、合理的制定代理费用,并具有广泛的应用价值.Whether the commission fee is reasonable or not directly affects the benefit both of the client and the agent,however,traditional methods can hardly calculate the commission fee reasonably. In this paper,the disadvantages and limitations of traditional methods are analyzed and a new method devised on activity-based costing is put forward. In comparison with traditional methods, the new method can fully reflect the cost information, calculate the commission fee more exactly and more reasonably. It can be widely used in many fields.

关 键 词：委托加工 作业成本法 代理费 

分 类 号：F406.72[经济管理—产业经济]