论文部分内容阅读
文章以上海紫泉包装集团作为案例,通过作业成本核算实施的过程和结果浅析我国包装印刷行业现阶段引入ABC管理的利弊。首先包装印刷企业在传统成本核算方法下出现的问题进行说明改变传统会计核算的必要性,进而举例说明公司在作业成本法的规划实施过程的艰难以及遇到问题的分析,最后结合案例对我国包装印刷行业引入ABC管理如何实施提出自己的建议,供包装印刷行业以及相关制造业公司参阅!
The article takes Shanghai Purple Spring Packaging Group as a case to analyze the pros and cons of introducing ABC management in China’s packaging and printing industry at this stage through the process and result of the operation cost accounting. First of all, packaging and printing companies in the traditional cost accounting methods to illustrate the problems that need to change the traditional accounting, and then illustrate the company’s ABC in the process of planning and implementation of the difficulties and problems encountered in the analysis of the final case of our packaging The introduction of ABC printing industry management how to put forward their own proposals for the packaging and printing industries and related manufacturing companies see!