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本文从作业成本法入手,简单介绍作业成本法的发展,然后引出了蕴含在作业成本法中的管理理念,并详细阐述了成本元概念引入成本观的意义,以及作业成本管理的运行步骤。最后,结合中国企业的实际,讨论作业成本管理理念在企业中的发展前景。
This paper begins with ABC and briefly introduces the development of ABC. Then it brings forward the management concept contained in ABC and elaborates the significance of introducing the concept of cost element into cost and the operation steps of ABC. Finally, combined with the actual Chinese enterprises to discuss the concept of operating cost management in the enterprise development prospects.