| 作业成本法产生与发展的宏观经济环境 |
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| 引用本文： | 樊明武,薛西武.作业成本法产生与发展的宏观经济环境[J].西安石油大学学报(社会科学版),2004,13(2):64-67,89. |
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| 作者姓名： | 樊明武 薛西武 |
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| 作者单位： | 1. 西安交通大学,会计学院,陕西,西安,710049
2. 青海油田分公司,科技处,甘肃,敦煌,736202 |
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| 摘 要： | 在阐述现代制造业模式的基础上，分析了作业成本法对现代企业管理产生的巨大影响，同时，分析了作业成本法与国民经济信息化的辩证关系，并进一步探讨了作业成本法与价格、财政、产业调整的相互关系。研究结果认为，作业成本法不仅仅是企业会计中间接费用的一种分摊方法，它对宏观经济管理也将产生直接影响，同时，作业成本法的应用也需要宏观经济政策的引导。
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| 关 键 词： | 作业成本法 宏观经济 现代企业制度 企业会计 |
| 文章编号： | 1008-5645(2004)02-0064-04 |
| 修稿时间： | 2003年9月5日 |
Macroeconomic Environment for the Birth and Development of Activity Based Costing |
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| FAN Mingwu,XUE Xiwu.Macroeconomic Environment for the Birth and Development of Activity Based Costing[J].Journal of Xi‘an Shiyou University:Social Science Edition,2004,13(2):64-67,89. |
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| Authors: | FAN Mingwu XUE Xiwu |
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| Abstract: | Based on a review of the development model of modern manufacture industry,an analysis is made of the great influence of the Activity Based Costing(ABC) on modern enterprise management.Meanwhile,an alalysis is made of the dialectical relationship between ABC and the informationization of the national economy.A further discussion is made of the interrelation between ABC and price,finance,and industrial adjustment.It is argued that ABC is more than a distributing method of overhead cost in enterprise accounting.ABC can produce direct effects on macroeconomic management but the application of ABC needs to be guided by macroeconomic policy. |
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| Keywords: | Activity Based Costing informationization macroeconomic policy |
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