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dc.contributor.author吴志娟
dc.date.accessioned2017-11-14T01:07:06Z
dc.date.available2017-11-14T01:07:06Z
dc.date.issued2008-06-15
dc.identifier.citation福建建材,2008,(03):119-121
dc.identifier.issn1004-4728
dc.identifier.otherFJJC200803057
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138939
dc.description.abstract混凝土是土木建筑工程中最重要的材料,在过去十年中蓬勃发展,但现在销售利润率却呈现下降趋势。本文通过分析预拌混凝土行业传统成本核算方法的缺陷,然后引进作业成本法.在分析作业成法基本原理的基础上,尝试分析在预拌混凝土行业中采用作业成本法对成本进行分配的新思路,以此改善该行业的成本管理。
dc.description.abstractMixed concrete is one of the most important materials in the construction.In past lO years,mixed concrete industry in china had a rapid development,but now the ratio of profit to sales tend to decrease.This paper analyses the limitations of the traditional costing and the method of Activity Based Costing(ABC).Therefore,this paper tries to use the new method to the important industry to improve the management of costing.
dc.language.isozh_CN
dc.subject作业成本法
dc.subject预拌混凝土
dc.subject应用
dc.subjectABC
dc.subjectready mixed concrete
dc.title试论作业成本法在预拌混凝土行业中的应用
dc.title.alternativeThe use of ABC in ready mixed concrete industry
dc.typeArticle


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