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本文以栏目制组织结构下的电视媒体为例,探讨了将作业成本法在电视媒体公共成本分配中加以运用的必要性和可能性,以利于新媒体时代的传统电视媒体单位改进成本核算方法,提升管理决策水平,进一步增强市场竞争力。
This article takes the television media under the organizational structure as an example to discuss the necessity and possibility of using ABC in the public cost allocation of television media so as to facilitate the traditional TV media units in the new media age to improve their cost accounting methods, Enhance management decision-making level and further enhance market competitiveness.