| 基于业绩评价的成本计算方法比较 |
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| 引用本文： | 刘立燕.基于业绩评价的成本计算方法比较[J].江汉大学学报(自然科学版),2003,31(3):93-96. |
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| 作者姓名： | 刘立燕 |
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| 作者单位： | 江汉大学,商学院,湖北,武汉,430056 |
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| 摘 要： | 不同的成本计算方法可能导致对管理当局作出截然不同的评价。通过3个例子来比较制造成本法和变动成本法下的利润,得出结论:在业绩评价中应根据企业的实际情况谨慎选择成本计算方法。
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| 关 键 词： | 业绩评价 制造成本法 变动成本法 |
| 文章编号： | 1009-1777(2003)03-0093-04 |
| 修稿时间： | 2002年12月30 |
Selection of Costing Methods for Performance Evaluation |
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| LIU Li-yan.Selection of Costing Methods for Performance Evaluation[J].Journal of Jianghan University:Natural Sciences,2003,31(3):93-96. |
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| Authors: | LIU Li-yan |
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| Abstract: | Performance evaluation is important to human resource management. Profit is one of the common used measures to evaluate the performance of management. However, different costing methods may result in different profits, and may lead to mistaken evaluation. Compares the absorption costing method and the variable costing method by three examples. The conclusion is that it should be careful to select the costing methods in evaluating performance of management. |
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| Keywords: | performance evaluation absorption costing method variable costing method |
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