摘要
针对传统成本系统经常造成企业经营决策失败的现状 ,本文阐述了作业成本法基本理论 .作者在作业基础成本性态分析的基础上 ,提出了基于作业的本量利模型 ,将传统保本分析拓展为保本产销点分析和保本作业量分析 ;结合国内某制造企业的实际进行案例分析 ;最后得出结论 .
This paper states the theory of Activity-based costing upon the decision failure caused by traditional cost system. So based on the Activity-based cost Behavior analysis, the Activity-based CVP model is proposed and the BEP analysis is expanded to breakeven Output analysis and breakeven activity Analysis; then a case study in a Chinese manufacturing corporation is put forward; finally draw the conclusion.
出处
《系统工程理论与实践》
EI
CSCD
北大核心
2002年第3期32-39,79,共9页
Systems Engineering-Theory & Practice
基金
国家自然科学基金 ( 79779971
5 9990 4 70 -4 )
