摘要
目前我国对作业成本法研究还处于起步阶段 ,本文从我国国情出发 ,在系统介绍作业成本法核算原理的基础上 ,提出了适合我国实际的作业成本法会计核算模型。
Activity based costing (ABC) came into being in the seventies of the 20th century.It is followed with interest widely by the public because of its accuracy of cost calculation and scientific activity management.The study of ABC in our country has just started in recent years.Based on the introduction of the principle of ABC systematically and considering the condition of our country,the writer puts forward the accounting process model of ABC that suits the reality.
出处
《石家庄经济学院学报》
2001年第5期453-458,共6页
Journal of Shijiazhuang University of Economics
