| 成本测量与企业决策 |
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| 引用本文： | 樊一阳,侯建明.成本测量与企业决策[J].上海理工大学学报,2001,23(1):66-70. |
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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,
2. 上海理工大学商学院, |
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| 摘 要： | 在分析传统的成本性基础上，指出对于“技术”含量较高的制造业及非制造业，如仍使用传统的成本计算方法，将提供错误的成本信息、造成企业决策失误。本文作者建议，在先进技术企业甚至在某些非营利组织应采用一种新的成本核算方法--作业成本制。
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| 关 键 词： | 成本测量 企业决策 作业成本制 |
| 文章编号： | 1007-6735(2001)01-0066-05 |
| 修稿时间： | 2000年10月27 |
Costing measuring and enterprise decision |
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| FAN Yi-yang,HOU Jian-ming.Costing measuring and enterprise decision[J].Journal of University of Shanghai For Science and Technology,2001,23(1):66-70. |
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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: | On the basis of analyzing some patterns of conventional cost behavior, it is put forward that wrong information of cost and incorrect decision of enterprise will be made, if adopting traditional approaches to costing measuring, for the manufacturing and non-manufacturing companies. One kind of new method of cost calculation-Activity-based costing is proposed to be adopted, for the enterprises of advanced technology, even for non-profit organizations. |
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| Keywords: | costing measuring enterprise decision Activity-based costing |
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