摘要
现代企业面临的是一个激烈竞争的市场环境,获得竞争优势的一个强有力的策略就是获取成本优势。传统的成本核算方法已无法满足管理的需要。作业成本法打破了传统成本核算方法账户体系的局限性,在成本核算的同时对企业进行流程管理,有利于企业降低成本,提高企业价值,更有效地进行战略规划和客户管理。
Modern enterprises are faced with competitive environment. One of the strategies to achieve competitive advantage is to achieve cost advantage,but the traditional costing system can not meet the need of modern management any more. ABC exceeds the traditional costing system which is limited in the accounting system. ABC is a costing and managing system that is conducive to reducing cost and adding corporation value. It can also help enterprises make strategy and carry out customer management more effectively.
出处
《江苏科技大学学报（社会科学版）》
2008年第2期63-66,共4页
Journal of Jiangsu University of Science and Technology(Social Science Edition)
