作业基础的零部件自制外购短期决策  

Short-run Decision of Home Making and Outside Purchasing the Components and Parts of the Operational Foundation

作　　者：程竞[1,2] 

机构地区：[1]东北财经大学,辽宁大连116025 [2]安徽国际商务职业学院,安徽合肥230001

出　　处：《科技情报开发与经济》2009年第1期141-143,共3页Sci-Tech Information Development & Economy

摘　　要：分析了零部件自制外购决策的成本因素,揭示了使用传统成本方法进行决策的不足,提出用作业成本法来决策的观点,介绍了用作业成本法进行决策的操作过程及其合理性。This paper analyzes the cost factor of the decision of home making and outside purchasing the components and parts, reveals the defects of the decision-making by using the traditional cost method, puts forward the opinion of the decision-making by using the activity-based costing, and introduces the operating procedures and the rationality of the decision-making by using the actlvity-based costing.

关 键 词：作业成本法 零部件自制外购决策 短期决策 

分 类 号：F275.3[经济管理—企业管理]