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浅谈作业成本法在我国企业中的应用 被引量:4

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摘要 成本的核算与管理在很大程度决定着企业竞争力,选择合适的成本管理,能更好地服务于企业决策制定。本文首先对作业成本法进行概述,其次根据我国国情分析我国企业中作业成本法的应用现状,最后提出相关对策。
作者 马梦超
机构地区 浙江财经大学
出处 《商场现代化》 2016年第8期220-221,共2页
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