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作业成本法是适合当代高新技术的制造环境和灵活多变的客户生产的需要而形成和发展起来的一种具有创新意义的成本计算方法,它改革了制造费用的分配方法,并使产品成本计算更加准确,大大提高了成本信息的真实性。
Activity-based costing is an innovative costing method developed and developed to meet the needs of modern high-tech manufacturing environment and flexible customer production. It reforms the method of allocating manufacturing costs and makes product costing More accurate, greatly improving the authenticity of cost information.