关于全面推行作业成本制的思考  

Reflection on Completely Implementing Activity-Based Costing

作　　者：侯泊寒 

机构地区：[1]郑州消防支队,郑州450007

出　　处：《企业活力》2011年第4期79-81,共3页Enterprise Vitality

摘　　要：作业成本制对成本的研究更深入,提供的信息更详细全面,更具有成本的可控性。随着国际国内竞争强度不继加大,推广作业成本制相应的管理思想会越来越必要。Actlvity-Based Costing has further study on the cost, offers much more comprehensive and detailed information, and has the controllability of the cost. With the international and domestic severe competition, introducing the management thought of Activity-Based Costing will become more and more necessary.

关 键 词：作业成本制 ABC法 企业管理 

分 类 号：F270.7[经济管理—企业管理]