| 完善作业成本法，提高其可应用性 |
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| 引用本文： | 赵息,许琳红.完善作业成本法，提高其可应用性[J].西南交通大学学报(社会科学版),2003,4(4):33-36. |
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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,300072 |
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| 基金项目： | 国家高技术研究发展计划 86 3项目 (2 0 0 1AA4 14 130 ) |
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| 摘 要： | 在实际应用中作业成本法对各作业的成本动因的追溯并未做到真正的溯本求源 ,完善作业成本法 ,提高其可应用性关键在于对实际应用中存在的问题进行改进。针对动因的无法穷尽性 ,寻找替代动因 ;针对较高的实施成本 ,进行动因合并。
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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： | 1009-4474(2003)04-0033-04 |
| 修稿时间： | 2002年4月23日 |
How to Improve the Activity-based Costing and Enhance Its Applicability |
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| ZHAO Xi,XU Lin-hong.How to Improve the Activity-based Costing and Enhance Its Applicability[J].Journal of Southwest Jiaotong Universit(Social Science Edition),2003,4(4):33-36. |
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| Authors: | ZHAO Xi XU Lin-hong |
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| Abstract: | Activity-based costing (ABC) cannot find the corresponding activity drivers for the activities of each level in enterprises' application. The key to improving ABC and enhancing its application is to solve the corresponding problems in application: seeking substitute of cost drivers against limitlessness of cost drivers, and combining the cost drivers against the high cost of application. |
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| Keywords: | activity-based costing activities separation activity drivers cost drivers |
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