| 作业成本计算方法探析 |
| |
| 引用本文： | 朱钰华. 作业成本计算方法探析[J]. 科技情报开发与经济, 2007, 17(28): 288-289 |
| |
| 作者姓名： | 朱钰华 |
| |
| 作者单位： | 常熟理工学院管理工程系,江苏常熟,215500 |
| |
| 摘 要： | 从作业及其作业成本制的内涵入手,阐述了作业成本制的计算方法,并将作业成本制与传统成本法进行了比较。
|
| 关 键 词： | 作业成本 传统成本法 计算方法 |
| 文章编号： | 1005-6033（2007）28-0288-02 |
| 收稿时间： | 2007-06-18 |
| 修稿时间： | 2007-06-18 |
Probe into the Method for Calculating the Activity-based Cost |
| |
| ZHU Yu-hua. Probe into the Method for Calculating the Activity-based Cost[J]. Sci-Tech Information Development & Economy, 2007, 17(28): 288-289 |
| |
| Authors: | ZHU Yu-hua |
| |
| Abstract: | Starting from the concepts of the activity and activity-based cost system, this paper expounds the methods for calculating the activity-based cost system, and compares the activity-based cost system with traditional cost method. |
| |
| Keywords: | activity-based cost traditional cost method calculation method |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
