In the end , the paper focuses on its applicable opportunity in our country , and gives some constructive advice on relative issues . the emphasis is on the design of a set of activity - based accounting system , which is suitable to our country ' s enterprise 文章最后分析了我國(guó)運(yùn)用作業(yè)成本會(huì)計(jì)的發(fā)展機(jī)遇,并對(duì)其應(yīng)用推廣中存在的問(wèn)題提出建設(shè)性的意見,對(duì)實(shí)踐有一定的指導(dǎo)意義。
The first chapter introduces and analyzes concepts connected to abc , new concepts of cost and enterprises triggered by abc , activity - based accounting , activity - based cost management and basic cost system of activity , for a basic understanding aimed at a comprehensive , systematic study on basic theories and application of abc . activity collectively refers to a series of tasks related to each other , or energy consuming activities conducted within an organization for a certain purpose 第一章從作業(yè)成本法的基本概念? ?作業(yè)入手,對(duì)作業(yè)成本法的相關(guān)概念、作業(yè)成本法引發(fā)的新的成本觀、新的企業(yè)觀以及以作業(yè)成本計(jì)算為基礎(chǔ)的作業(yè)會(huì)計(jì)、作業(yè)成本管理和作業(yè)基礎(chǔ)成本體系加以分析介紹,為全面系統(tǒng)地探索研究作業(yè)成本法的基本理論和應(yīng)用打下了必要的認(rèn)識(shí)基礎(chǔ)。