| 作业成本法对传统成本法的影响分析 |
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| 引用本文： | 李云喜.作业成本法对传统成本法的影响分析[J].科技情报开发与经济,2006,16(14):128-129. |
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| 作者姓名： | 李云喜 |
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| 作者单位： | 阳泉荫营煤矿财务科,山西,阳泉,045011 |
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| 摘 要： | 介绍了作业成本法的特点,从5个方面探讨了作业成本法与传统成本法的差别,指出作业成本法具有一定的先进性。
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| 关 键 词： | 作业成本法 传统成本法 产品成本 准确性 |
| 文章编号： | 1005-6033（2006）14-0128-02 |
| 收稿时间： | 2006-03-13 |
| 修稿时间： | 2006年3月13日 |
Analysis on the Influence of the Activity Costing Method on the Traditional Costing Method |
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| LI Yun-xi.Analysis on the Influence of the Activity Costing Method on the Traditional Costing Method[J].Sci-Tech Information Development & Economy,2006,16(14):128-129. |
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| Authors: | LI Yun-xi |
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| Abstract: | This paper introduces the features of the activity costing method,and from five aspects probes into the differences between the activity costing method and the traditional costing methods,and points out that the activity costing method possesses certain advancedness. |
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| Keywords: | activity costing method traditional costing method cost of products accuracy |
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