应用作业成本法构建供应链成本核算的体系  

The Construction of Supply Chain Cost Accountion Sysem by Activity-based Costing

作　　者：阳艳[1] 张仲鹏[1] 曾宪渊[1] 

机构地区：[1]西南交通大学机械工程学院,四川成都610031

出　　处：《机械管理开发》2009年第5期58-59,61,共3页Mechanical Management and Development

摘　　要：首先分析了作业成本法应用于供应链成本核算的适用性和必要性,进而在正确应用作业成本法的基础上,提出了供应链中应用作业成本法的基本框架、核算体系以及优化方法,并举例验证了供应链优化的实效。Firstly,the paper discusses both the necessity and suitability of applying the activity-based costing method to the cost accounting of supply chain.Based on this,it puts forward the frame and cost accounting system by activity-based costing method.Finally,it takes an example to prove the correctness of the method.

关 键 词：供应链 作业成本法 成本核算 优化 

分 类 号：F275.3[经济管理—企业管理]