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本文以我国建筑材料制造业国企作为研究对象,对其成本费用的构成特殊性以及传统成本核算中存在的问题进行简要的分析,在结合作业成本法和变动成本法的应用流程的基础上,通过对A企业进行案例分析,来研究作业成本法在国企制造业中的应用情况。旨在通过本文章的研究为推动我国国企制造业成本核算方法的建立和健全打下坚实的理论基础和研究基础。
In this paper, China’s state-owned building materials manufacturing industry as a research object, the cost of the particularity of the composition and the traditional cost accounting problems in a brief analysis of the combination of operating costs and variable cost method based on the application process, through A case study of enterprises to study the application of ABC in state-owned manufacturing industry. The purpose of this article is to lay a solid theoretical foundation and research foundation for the establishment and improvement of the cost accounting method of state-owned manufacturing enterprises in our country.