| 作业成本系统及在现代生产管理中的应用 |
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| 引用本文： | 顾晓敏.作业成本系统及在现代生产管理中的应用[J].东华大学学报(自然科学版),1997(6). |
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| 作者姓名： | 顾晓敏 |
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| 作者单位： | 中国纺织大学旭日工商管理学院 上海，200051 |
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| 摘 要： | 主要介绍了作业成本的概念,作业成本与传统成本的区别,实施作业成本的步骤。重点论述了作业成本对生产管理的重要性及在我国实施的条件。
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| 关 键 词： | 作业成本 适时生产系统 全面质量管理系统 成本动因 |
Activity Based Costing System and Its Application to Modern Production Management |
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| Gu Xiaomin.Activity Based Costing System and Its Application to Modern Production Management[J].Journal of Donghua University,1997(6). |
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| Authors: | Gu Xiaomin |
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| Abstract: | The concept of Activity Based Costing, the distinction between Activity Based Costing and Traditional Costing, the procedure of implementing Activity Based Costing are introduced. The importance of Activity Based Costing in modem production management and requirment of implementing Activity Based Costing in China is particularly discussed. |
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| Keywords: | activity based cost just in time system total quality management system cost drive traditional cost management |
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