| 作业成本法成本动因优化理论和方法的研究综述 |
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| 引用本文： | 成晓卿.作业成本法成本动因优化理论和方法的研究综述[J].科技情报开发与经济,2011,21(8):182-183. |
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| 作者姓名： | 成晓卿 |
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| 作者单位： | 山西大学管理学院,山西,太原,030006 |
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| 摘 要： | 在简单介绍作业成本法的产生和发展的基础上,阐述了关于作业成本法的核心——成本动因优化的理论,并探讨了成本动因优化中所使用的方法。
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| 关 键 词： | 作业成本法 成本动因优化 成本核算 |
Reviews of the Theory and Method of the Cost Driver Optimization Used in ABC(Activity Based Costing) |
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| CHENG Xiao-qing.Reviews of the Theory and Method of the Cost Driver Optimization Used in ABC(Activity Based Costing)[J].Sci-Tech Information Development & Economy,2011,21(8):182-183. |
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| Authors: | CHENG Xiao-qing |
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| Institution: | CHENG Xiao-qing |
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| Abstract: | Based on the brief introduction to the generation and development of ABC,this paper expounds the theory of cost driver optimization,the core of ABC,In the paper we introduced the production and development of ABC,and then introduce the key of ABC——the cost driver optimization,and probes into some methods used in the cost driver optimization. |
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| Keywords: | ABC cost driver optimization costing |
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