摘要
针对作业成本法的成本动因选择问题,采用实证研究的方法,分析了成本核算中的四大要素资源、作业、成本对象和成本动因,揭示了作业执行的原因和作业消耗资源程度的计量指标。研究结果对石化企业选择合适的成本动因具有指导意义。
In view of the problem in the selection of cost drivers of the operating cost method,the paper,with emprirical research method analyzes the four elements of resources,cost accounting,operations,cost objects and cost drivers.It reveals the reason for the implementation and operation of job resource consumption level of measurable indicators.The results have instructive signficance to the petrochemical enterprises when choosing the appropriate cost drivers.
出处
《辽宁工程技术大学学报（社会科学版）》
2010年第3期266-268,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
作业成本法
成本动因
资源动因
activity-based costing cost driver
resource driver
