摘要
:在新的经营环境的冲击下 ,传统的成本核算方法所提供的成本信息越来越难以满足成本管理的需要 ,呈现出种种弊端 ,突出反映在成本核算中产品成本的扭曲。本文从这一角度出发 ,借鉴国外成功经验 ,并结合我国实际 ,提出了基于作业成本计算 (Activity -BasedCosting ,ABC)的新的成本核算模式。相信随着企业内外部条件的成熟 ,会有越来越多的企业运用ABC ,以取代传统的成本核算方法。
Impacted by the new competitive environment, the costinformation provided by traditional Volume-based costing could not meet the need for cost management. These disadvantages are mainly on the distortion of product cost. From this view, the paper proposes the new mode of costing based on activity-based costing (ABC). With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.
出处
《中国软科学》
CSSCI
北大核心
2000年第5期92-95,共4页
China Soft Science
基金
辽宁省科委国际合作项目!编号为97701015
