摘要
作业成本制对成本的研究更深入,提供的信息更详细全面,更具有成本的可控性。随着国际国内竞争强度不继加大,推广作业成本制相应的管理思想会越来越必要。
Actlvity-Based Costing has further study on the cost, offers much more comprehensive and detailed information, and has the controllability of the cost. With the international and domestic severe competition, introducing the management thought of Activity-Based Costing will become more and more necessary.
出处
《企业活力》
2011年第4期79-81,共3页
Enterprise Vitality
关键词
作业成本制
ABC法
企业管理
Activity-Based Costing
ABC
enterprise management
