论文部分内容阅读
作业成本法于八十年代兴起于美国,其在企业管理中日渐崭露头角,表现出极大的应用优势。尤其将作业成本法应用在企业成本管理中,能够有效促进企业成本管控,有助于企业整个体系的发展与建设。基于此,本文就作业成本法在企业成本管理中的应用进行分析与研究,希望可以为企业的更好发展提供借鉴。
The ABC method emerged in the United States in the 1980s. It has become increasingly prominent in business management and has shown great application advantages. In particular, the ABC method is applied to the cost management of enterprises, which can effectively promote the control and management of the cost of the enterprise and contribute to the development and construction of the whole system of the enterprise. Based on this, this paper analyzes and studies the application of ABC in the enterprise cost management, hoping to provide reference for the better development of enterprises.