摘要
阐明了将作业成本法ABC(Activity-basedCosting)与信息技术有机地结合是获取真正价值的成本信息来进行成本管理决策的基础;在描述了作业成本法的核算模型基础上,进行了基于成本动因的实体-联系图和关系模型的设计,最后分析了基于ABC的数据模型和数据仓库管理决策的应用及其意义。
This article expounds the organic activity-based costing integration with information technology on the basis of getting real value cost information and making Cost Management Decision, and designs the Entity-Relation Diagram and Relational Model on cost driver on describing the ABC's Calculation Model ,and expounds the application of management decision and it's significance on the ABC's Data Model and Data House
出处
《重庆工商大学学报（自然科学版）》
2004年第5期460-464,共5页
Journal of Chongqing Technology and Business University:Natural Science Edition
