| 实施作业成本计算法加强成本控制 |
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| 引用本文： | 朱佳茹.实施作业成本计算法加强成本控制[J].科技情报开发与经济,2006,16(7):225-226. |
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| 作者姓名： | 朱佳茹 |
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| 作者单位： | 无锡威孚精密机械制造有限责任公司,江苏,无锡,214061 |
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| 摘 要： | 阐述了公司实施工序成本核算的必要性,介绍了作业成本计算法的特点、基础工作和实施作业成本核算后取得的效果,指出了实施作业成本法存在的问题。
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| 关 键 词： | 成本控制 作业成本计算法 成本会计 |
| 文章编号： | 1005-6033（2006）07-0225-02 |
| 收稿时间： | 2005-11-11 |
| 修稿时间： | 2005年11月11 |
The Activity Cost Calculating Method Strengthening the Cost Control and Implementing |
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| ZHU Jia-ru.The Activity Cost Calculating Method Strengthening the Cost Control and Implementing[J].Sci-Tech Information Development & Economy,2006,16(7):225-226. |
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| Authors: | ZHU Jia-ru |
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| Abstract: | This paper expounds the necessity of carrying out the process cost calculation,introduces the features and basic works of the activity cost calculating method and the results obtained after carrying out the activity cost calculation,and points out the problems existing in the implementation of the activity cost calculating method. |
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| Keywords: | cost control activity cost calculating method cost accounting |
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