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作业成本法认为大多数的生产经营组织所拥有的资源并非用于独立的产品生产,而是提供各种类型的辅助性作业,从而产生间接费用。而间接费用的分配并不能用单纯的产品数量作为分配基数,而更应该运用作业成本法中的多种作业成本动因进行分配。无形资产摊销作为现代企业的主要间接费用之一,对其运用作业成本法进行费用(成本)控制,能够提升企业的成本控制水平。
The ABC considers that the resources owned by most production and operation organizations are not used for independent production of products. Instead, they provide various types of auxiliary work, resulting in indirect costs. The distribution of indirect costs can not be used as a basis for the distribution of the number of products, but should also use the operating cost method of a variety of operating costs in the allocation of incentives. Amortization of intangible assets, as one of the major indirect costs of modern enterprises, controls the cost (cost) of its application of ABC, which can enhance the cost control of enterprises.