| 石化公司成本动因选择实证研究 |
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| 引用本文： | 生艳梅,周航. 石化公司成本动因选择实证研究[J]. 辽宁工程技术大学学报(社会科学版), 2010, 12(3): 266-268 |
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| 作者姓名： | 生艳梅 周航 |
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| 作者单位： | 1. 大庆石油学院,经济管理学院,黑龙江,大庆,163318
2. 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150028 |
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| 摘 要： | 针对作业成本法的成本动因选择问题,采用实证研究的方法,分析了成本核算中的四大要素资源、作业、成本对象和成本动因,揭示了作业执行的原因和作业消耗资源程度的计量指标。研究结果对石化企业选择合适的成本动因具有指导意义。
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| 关 键 词： | 作业成本法 成本动因 资源动因 |
Emprirical study on the selection of cost drivers in petrochemical companies |
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| SHENG Yanmei,ZHOU Hang. Emprirical study on the selection of cost drivers in petrochemical companies[J]. Journal of Liaoning Technical University(Social Science Edition), 2010, 12(3): 266-268 |
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| Authors: | SHENG Yanmei ZHOU Hang |
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| Affiliation: | 1.Economic and Management College,Daqing Petroleum Institute,Daqing 163318,China;2.Accounting College,Harbin Commerce University,Harbin 150028,China) |
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| Abstract: | In view of the problem in the selection of cost drivers of the operating cost method,the paper,with emprirical research method analyzes the four elements of resources,cost accounting,operations,cost objects and cost drivers.It reveals the reason for the implementation and operation of job resource consumption level of measurable indicators.The results have instructive signficance to the petrochemical enterprises when choosing the appropriate cost drivers. |
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| Keywords: | activity-based costing cost driver resource driver |
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