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作业成本法可以说是一种科学的成本核算与管理方法,能为企业提供明确和清晰的成本信息,并且在我国的理论研究和实践经验得到广泛认可。而在我国,作业成本法理论由于推广时间和范围的限制,多是集中于大型制造企业。本文在论述作业成本法的理论基础上,以乡镇企业为视角,探讨作业成本法在乡镇企业的运用前景以及运用过程中可能遇到障碍的对策分析。
Activity-based costing can be regarded as a scientific cost accounting and management method, which can provide enterprises with clear and clear cost information and is widely recognized in our country for theoretical research and practical experience. However, in our country, the theory of ABC is mainly focused on large-scale manufacturing enterprises due to the limitation of promotion time and scope. Based on the theory of Activity-Based Costing, this paper discusses the application of Activity-Based Costing in the perspective of the application of TVEs and the countermeasures that they may encounter in the application process.