民营企业作业成本法的创新与实践  

The Innovation and Practice of Operation Costs Method of Private-owned Enterprises

作　　者：邓小龙[1] 

机构地区：[1]湖南建材高等专科学校工商管理系,湖南衡阳421008

出　　处：《财经理论与实践》2003年第3期81-83,99,共4页The Theory and Practice of Finance and Economics

摘　　要：作业成本法是 2 0世纪末逐渐形成的成本管理方法 ,从战略成本动因 :企业的规模、整合程度等产品成本影响因素分析 ,可以为民营企业找到一条降低成本 ,提高作业能力和效率 ,增强民营企业在市场中竞争能力的途径。The operation costs method is formed at the end of 20 th century. It analyses the determinant factors of product costs from the term of strategic costs, such as the scale of enterprises and the degree of conformity. It provides private-owned enterprises with a way to reduce cost, to improve operation competency and efficiency and its competition.

关 键 词：民营企业 作业成本法 成本管理 作业能力 财务管理 

分 类 号：F275.3[经济管理—企业管理]