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作业成本管理(Activity-Based Costing Management,简称ABCM)是20世纪80年代在西方发达国家首先产生和发展起来的一种先进的成本计算和管理方法,是建立在作业成本计算的(Activity-Based Costing,简称ABC)基础上。20世纪90年代引入中国。林南仓矿业分公司作为这一先进管理方法的引进单位,经过反复研究与实践,历时近2年时间终于把作业成本管理方法引入矿业公司,实现了煤矿企业成本管理的新突破。
Activity-Based Costing Management (ABCM) is an advanced costing and management method first developed and developed in western developed countries in the 1980s. It is based on activity-based costing (Activity-Based Costing Management, ABCM) , Referred to as ABC) basis. Introduced to China in the 1990s. As the introduction unit of this advanced management method, Linnan Cang Mining Branch finally took the operation cost management method into the mining company after repeated research and practice for nearly two years, realizing a new breakthrough in the cost management of the coal mine enterprise.