摘要
作业成本法是企业管理会计的一种决策工具。如何正确设计和实施作业成本法已成为企业界所关注的焦点问题。文中针对化工成本核算特点,提出了实施化工作业成本法的可行性和必要性,为化工装置成本核算提供了新的思路。并为实施化工作业成本法、采取有效的管理措施控制企业成本、增强企业赢利能力提出了具体方法。
Activity-Based Costing is a decision-making tool for enterprise management accounting. How to perform design and to implement Activity Based Costing is one of the concerns of the enterprises. In view of the characteristics of chemical cost accounting, the article put forward the feasibility and necessity on the implementation of chemical Activity-Based Costing, provided the new approach to chemical cost counting. It also provided a constructive idea for implementing chemical Activity-Based Costing, adopting effective management measures to control enterprise cost and improving enterprise profitability.
出处
《炼油与化工》
2008年第1期50-53,共4页
Refining And Chemical Industry
关键词
作业成本法
作业链
能量
系数法
activity-Based costing
activity chain
energy
coefficient method
