| 作业基础的零部件自制外购短期决策 |
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| 引用本文： | 程竞.作业基础的零部件自制外购短期决策[J].科技情报开发与经济,2009,19(1). |
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| 作者姓名： | 程竞 |
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| 作者单位： | 东北财经大学,辽宁大连,116025;安徽国际商务职业学院,安徽合肥,230001 |
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| 摘 要： | 分析了零部件自制外购决策的成本因素,揭示了使用传统成本方法进行决策的不足,提出用作业成本法来决策的观点,介绍了用作业成本法进行决策的操作过程及其合理性.
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| 关 键 词： | 作业成本法 零部件自制外购决策 短期决策 |
Short-run Decision of Home Making and Outside Purchasing the Components and Parts of the Operational Foundation |
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| CHENG Jing.Short-run Decision of Home Making and Outside Purchasing the Components and Parts of the Operational Foundation[J].Sci-Tech Information Development & Economy,2009,19(1). |
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| Authors: | CHENG Jing |
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| Abstract: | This paper analyzes the cost factor of the decision of home making and outside purchasing the components and parts, reveals the defects of the decision-making by using the traditional cost method, puts forward the opinion of the decision-making by using the activity-based costing, and introduces the operating procedures and the rationality of the decision-making by using the activity-based costing. |
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| Keywords: | activity-based costing decision of home Making and outside purchasing components and parts short-rundecision |
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