摘要
针对作业成本计算(ABC)已成为国际先进企业的一种有效管理工具,具有很高的推广意义,而能否取得完整、准确的数据,已成为ABC应用中的一个关键环节,结合项目实践探讨了ABC数据采集的研究方法,首次提出了DACC过程,即通过制订基本原则、分析存在的问题、对比各个采集方式的优劣、综合选择4个步骤来研究ABC数据采集方法。
Activity Based Costing （ABC） is an effective tool to improve enterprise management now. It is worthy to be generalized. It is one of critical factors for to collecting data correctly or in the process of ABC application. In the paper, a new method of data collection in ABC is brought forward, which includes four stages as following, to draw a principle, to analyze the problem, to compare the advantages and disadvantages,and to choose a solution.
出处
《河北工业科技》
CAS
2005年第6期373-376,共4页
Hebei Journal of Industrial Science and Technology
关键词
作业成本
数据采集
方法研究
activity based costing
data collection： method research
