| 作业成本法在我国露天矿山企业应用的可行性 |
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| 引用本文： | 刘红梅. 作业成本法在我国露天矿山企业应用的可行性[J]. 科技情报开发与经济, 2006, 16(20): 205-206,209 |
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| 作者姓名： | 刘红梅 |
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| 作者单位： | 江西理工大学经济管理学院,江西,赣州,341000 |
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| 摘 要： | 介绍了作业成本法在露天矿山企业应用的现状,阐述了作业成本法的应用条件、范围和关键,浅析了该法在我国露天矿山企业应用的可行性。
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| 关 键 词： | 作业成本法 露天矿山 成本管理 |
| 文章编号： | 1005-6033（2006）20-0205-02 |
| 收稿时间： | 2006-09-11 |
| 修稿时间： | 2006-09-11 |
The Feasibility of Activity-based Cost (ABC) in Our Country''''s Open-pit Mine Enterprise |
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| LIU Hong-mei. The Feasibility of Activity-based Cost (ABC) in Our Country''''s Open-pit Mine Enterprise[J]. Sci-Tech Information Development & Economy, 2006, 16(20): 205-206,209 |
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| Authors: | LIU Hong-mei |
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| Affiliation: | LIU Hong-mei |
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| Abstract: | This paper introduces the present situation of the application of the ABC in the open-pit mine enterprises, and expounds the conditions, scopes and keys of the application of the ABC, and analyzes on the feasibility of the application of the ABC in the open-pit mine enterprises. |
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| Keywords: | ABC open-pit mine cost management |
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