| 作业成本法在我国的应用 |
| |
| 引用本文： | 杨凤鸣,匡钰. 作业成本法在我国的应用[J]. 邵阳学院学报(社会科学版), 2004, 3(5): 40-42 |
| |
| 作者姓名： | 杨凤鸣 匡钰 |
| |
| 作者单位： | 湖南大学衡阳分校,湖南,衡阳,421101 |
| |
| 摘 要： | 作业成本法在全国尚处于发展阶段，是会计领域中的新课题，也是管理会计的前沿问题。文章在探讨了作业成本法的先进性后，分析了作业成本法在我国的应用现状及其原因，提出了我国实施作业成本法的建议。
|
| 关 键 词： | 作业成本法 中国 管理会计 成本计算 |
| 文章编号： | 1672-1012(2004)05-0040-03 |
| 修稿时间： | 2004-07-23 |
Application of Activity Based Costing in China |
| |
| YANG Feng-ming,KUANG Yu. Application of Activity Based Costing in China[J]. Journal of Shaoyang University:Social Science, 2004, 3(5): 40-42 |
| |
| Authors: | YANG Feng-ming KUANG Yu |
| |
| Abstract: | Activity based costing that still remains to be developed in China is a new question for study in accounting, which is also a frontier question in accounting management. This paper discusses advancement of activity based costing, analyses its application status and reason in China, and presents some suggestions to carry it out in China. |
| |
| Keywords: | activity based costing Application |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
