| 作业成本法存在的问题及相应对策 |
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| 引用本文： | 赵息,许琳红. 作业成本法存在的问题及相应对策[J]. 中国地质大学学报(社会科学版), 2002, 2(4): 37-39 |
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| 作者姓名： | 赵息 许琳红 |
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| 作者单位： | 天津大学,管理学院,天津,30072 |
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| 基金项目： | 国家高技术研究发展计划 (863计划 )项目 (2 0 0 1AA414 13 0 ) |
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| 摘 要： | 作业成本法与传统成本计算最大的不同在于它不是以成本论成本 ,而是把着眼点放在成本发生的前因后果上 ,实现了成本计算与控制的结合。作业成本法的关键在于划分作业、寻找作业动因。本文在介绍作业成本法理论的基础上 ,重点探讨如何对第四类作业即发生间接成本、期间费用的作业进行划分 ,寻找作业动因
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| 关 键 词： | 作业成本法 作业划分 作业动因 成本动因 |
| 文章编号： | 1671-0169-(2002)04-0037-03 |
| 修稿时间： | 2002-04-24 |
The Problems of ABC in Enterprises'' Application and the Corresponding Solution |
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| ZHAO Xi,XU Lin hong. The Problems of ABC in Enterprises'' Application and the Corresponding Solution[J]. Journal of China University of Geosciences(Social Sciences Edition), 2002, 2(4): 37-39 |
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| Authors: | ZHAO Xi XU Lin hong |
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| Abstract: | Activity based costing(ABC),which brings about the combination of costing and control,does not emphasize on costing but on cause of cost That is the main difference between ABC and traditional costing So the key factors of ABC are activity classification and looking for activity drivers This paper introduces the basic assumptions of ABC in brief and in particular discusses the activity classifying and activity drivers tracing of the fourth level activities which produce indirect cost and period expense |
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| Keywords: | activity based costing activity classifying activity driver cost driver |
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