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运用作业成本法对客户进行分类管理
引用本文:严文静. 运用作业成本法对客户进行分类管理[J]. 新疆职业大学学报, 2006, 14(2): 13-15
作者姓名:严文静
作者单位:新疆财经学院,新疆,乌鲁木齐,830012
摘    要:“作业成本法”具有能够准确分析客户成本信息的优点,本文简要阐释了这种分析方法,并在此基础上提出如何运用此方法对客户进行分类管理。

关 键 词:客户价值  作业成本法  客户分类管理
文章编号:1009-9549(2006)02-0013-03
收稿时间:2006-03-02
修稿时间:2006-03-02

Applying the Principle of Activity Based on Cost in the Classified Administration to the Clients
YAN Wen-jing. Applying the Principle of Activity Based on Cost in the Classified Administration to the Clients[J]. Journal of Xinjiang Vocational University, 2006, 14(2): 13-15
Authors:YAN Wen-jing
Affiliation:Xinjiang Institute of Finance and Economics, Urumqi Xinjiang 830012
Abstract:The principle of "Activity Based on Cost" bears the advantage of accuracy in analyzing the cost information of the clients.This paper generally explained this kind of analysis synoptic and proposed the way to apply the classified administration based on this foundation.
Keywords:The Value of Client   The Activity based on Cost   The Classified Administration of Clients
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