| 作业成本法在企业成本管理中的应用 |
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| 引用本文： | 吴冬梅,王树国,蔡鹤皋.作业成本法在企业成本管理中的应用[J].机械工程师,2001(10):12-14. |
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| 作者姓名： | 吴冬梅 王树国 蔡鹤皋 |
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| 作者单位： | 哈尔滨工业大学机电控制与自动化系, |
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| 摘 要： | 成本管理是企业信息管理系统的重要组成部分，作业成本法使成本按产品的对象化计算，具有客观和可靠的依据，从而使成本计算的正确性和成本控制的有效性有很大提高，文中针对某企业的间接费用问题按作业成本法进行了案例分析，结果表明，该方法具有良好的适用性。
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| 关 键 词： | 作业成本法 制造费用 成本动因 成本管理 |
| 文章编号： | 1002-2333(2001)10-0012-03 |
| 修稿时间： | 2001年6月17日 |
An Application of Activity Based Costing in Enterprise Cost Management |
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| WU Dong-mei,WANG Shu-guo,CAI He-gao.An Application of Activity Based Costing in Enterprise Cost Management[J].Mechanical Engineer,2001(10):12-14. |
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| Authors: | WU Dong-mei WANG Shu-guo CAI He-gao |
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| Abstract: | Cost management is an important part of enterprise information management system.Activity Based Costing method has external and credible foundation,and it make cost to be calculated in term of the object of product and the correctness of cost calculating and validity of cost control improved largely.In this paper,overhead of certain enterprise is analyzed and the result indicates that Activity Based Costing has well applicability. |
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| Keywords: | Activity Based Costing Overhead Cost drive |
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