摘要
作业成本会计是一种真正具有创新意义的会计管理方法。其理论观点和指导思想对传统管理会计带来重大影响。在我国有引进并应用作业成本会计的必要性和可行性 。
Activity cost accounting is a creative meaningful method Its theory and view has a great influence on the traditional managerial accouting Although it is possible and feasible to intruduce activity cost accouting to China, there are still some problems awaiting us to solve
出处
《西安邮电学院学报》
2000年第1期70-73,共4页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
作业成会计
成本动因
会计管理
Activity
Activity Cost Accounting
Cost Drive
Activity Chain
