摘要
作业成本法(ABC)提供相对准确的产品经营成本信息,经济增加值(E-VA)强调计量资本成本的重要性。集成成本计算(ICC)模型运用经济增加值(EVA)原理对作业成本法(ABC)进行了改进,将作业成本法忽视的资本成本纳入了成本管理过程,可以为管理者提供更为准确的成本信息。本文阐述ICC模型的基本原理,并结合实例探讨其在商业银行成本核算中的实施步骤、应用结果及其对经营决策的影响。
Activity-Based Costing（ABC）can provide relatively accurate operation cost data, while Economic Value Added （EVA）has been used as a performance measure to emphasize on capital cost. The integrated cost calculating model brings in EVA method based on the traditional ABC. It effectively modifies the defect of ABC that ignores the capital cost and makes the cost information more accurate. This paper discusses the principle of the integrated cost calculating model. It also probes into its application steps, results and impact on decision-making using the actual data in commercial bank.
出处
《国际金融研究》
CSSCI
北大核心
2007年第2期30-36,共7页
Studies of International Finance
关键词
集成成本计算
作业成本法
经济增加值
资本成本
Integrated Cost Calculating： Activity-Based Costing
Economic Value Added
Capital Cost.
