| 作业成本制下的成本分配方法 |
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| 引用本文： | 樊一阳,侯建明.作业成本制下的成本分配方法[J].上海理工大学学报,2001,23(4):354-358. |
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| 作者姓名： | 樊一阳 侯建明 |
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| 作者单位： | 1. 上海理工大学,管理学院,上海,200093
2. 上海理工大学,商学院,上海,200093 |
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| 摘 要： | 运用线性代数的基本理论，阐述了作业成本制下间接成本的分配方法，从各种资源耗费的累计开始，通过资源成本动因和作业成本动因的分析，将间接成本分本配到成本计算对象。利用已获取的成本动因的数量进行数学运算，可达到间接成本分配的目的。
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| 关 键 词： | 作业成本制 成本管理 成本计算 间接成本分配 |
| 文章编号： | 1007-6735(2001)04-0354-05 |
| 修稿时间： | 2001年5月28日 |
The method of assigning cost in activity-based costing |
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| FAN Yi-yang,HOU Jian-ming.The method of assigning cost in activity-based costing[J].Journal of University of Shanghai For Science and Technology,2001,23(4):354-358. |
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| Authors: | FAN Yi-yang HOU Jian-ming |
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| Institution: | FAN Yi-yang1,HOU Jian-ming2 |
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| Abstract: | Utilizing basic theory of linear-algebra, the method of assigning indirect cost in activity-based costing is explained detailedly. Beginning from all kinds of resources consumed, indirect cost is distributed to the cost object through resource cost driver and activity cost driver. Using the quantity of cost driver obtained, the mathematical operation is put forwarded to achieve the aim of assigning indirect cost. |
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| Keywords: | activity-based costing costing management cost calculation indirect cost assigned |
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