摘要
就提出的一种基于作业成本管理的弹性预算法,论述了其原理、算法以及在发电企业中应用的可行性。并在最后用一个案例来说明这种方法的使用程序及其有效性和合理性。
One kind of flexible budget method based on the activity cost management is presented, and its theory and algorithm of the method are discussed, its application feasibility for power plants is analyzed. In the end, the procedure and validity of the method are illustrated in a case study.
出处
《电力技术经济》
2007年第1期52-55,共4页
Electric Power Technologic Economics
