摘要
企业成本计算方法有两种:成本核算法和作业成本法。成本核算法如运用不当会导致产品成本信息失真、决策依据失真和成本失控等问题;作业成本法相对来说优点更多,是现代企业成本管理中成本计算方法的最佳选择;扬者二之长,使之共同发挥作用,可以达到更好的效果。
There are 2 methods for anterprise cost calculation, such as cost accounting method and operational cost method. Cost accounting method will iaduce the problems of distortions of product cost information, decision bases and runaway of cost if it is not used property. The operation cost method relatively has more advantages, which is the optimal selection of cost calculation method in modem enterprise cost management. The edvantages of both can be used for better result.
出处
《长江大学学报（社会科学版）》
2005年第3期95-97,共3页
Journal of Yangtze University（Social Sciences Edition）
关键词
成本管理
成本计算方法
成本核算法
作业成本法
cost management
cost calculation method
cost accounting method
operational cost method
