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zuo ye cheng ben ji suan fa dui chuan tong hui ji de ying xiang fen xi
Author(s): 
Pages: 27-28
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  作业成本计算法传统成本会计产品消耗作业作业消耗资源财务管理企业财务目标责任会计现金流量信息间接费用产品成本信息;
Abstract: 作业成本计算法(以下简称ABC法),是一种成本计算和管理方法,它对于传统成本会计理论、责任会计理论和企业财务管理的目标理论都产生了一定的影响。本文就此进行以下探讨。一、作业成本计算法的特点1.ABC法根据“产品消耗作业、作业消耗资源”的指导思想,对成本计...
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