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作业成本法是一种以“成本驱动因素”理论为基本依据,根据产品生产或企业经营过程中发生和形成的产品与作业、作业链和价值链的关系,对成本发生的动因加以分析,选择“作业”为成
ABC is based on the theory of “cost drivers ” and analyzes the motivation of the cost according to the relationship between products and operations, operations chains and value chains that occur and are formed in the process of product production or business operation , Select “job ” as