摘要
为了适应全球竞争发展的需求,自20世纪80年代以来,许多美国公司在采用先进制造技术提高产品质量的同时,也注重对成本控制的管理,对作业成本法应用的研究也逐渐兴起。作业成本法在成本计算、管理、决策等方面发挥着积极的作用,极大地促进了管理会计与企业经营的理论结合与实践发展。
In order to meet the needs of global competition development and since the80s of the twentieth century,many US corporations have implied advanced manufacturing technology to improve product quality,and at the same time focused on cost control management,and the activity-based costing research has also gradually emerged.Activity-based costing has played lots of positive roles in cost calculation,management,decision-making and etc.,and has greatly promoted the combination of management accounting and business management theory and practice.
作者
李诗颖
LI Shiying(School of Business, Hunan University of Science and Technology, Xiangtan 411201, China)
出处
《洛阳理工学院学报（社会科学版）》
2017年第5期27-33,65,共8页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
基金
湖南省研究生科研创新项目"管理会计工具在物流企业发展与绩效评估中的应用研究"(编号:CX2016B613)的部分成果
关键词
作业成本法
成本动因
物流业
ABC (activity-cased costing)
cost drivers
logistics industry
