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本文对现阶段我国企业作业成本会计法应用中存在的问题进行了阐述,并针对存在的问题提出了加强作业成本会计核算与管理的相应策略,希望可以为我国作业成本法的有效应用和企业经济效益的提高提供有价值的参考。
This article elaborates the existing problems in the application of the accounting method of ABC in our country at present stage and puts forward the corresponding strategies of strengthening accounting and management of ABC in view of the existing problems. It is hoped that this method can be applied effectively in our country, Benefit to improve provide a valuable reference.