作业成本管理的浅析
发布时间：2018-08-12 16:56
【摘要】：作业成本管理为企业提供了一种以作业为视角的成本管理理念,它以"作业"为成本管理对象,以实现持续降低产品作业成本的目标,最大限度地提高客户获取的收益。本文在介绍作业成本管理产生的背景、演变进程、理论的基础上,分析了作业成本管理的构成要素、基本框架、实施步骤及主要应用,旨在帮助企业更好地理解和实施作业成本管理。
[Abstract]:Activity-Based cost Management (ABCM) provides an idea of cost management from the perspective of activity-based management, which takes "activity" as the object of cost management, in order to achieve the goal of continuously reducing the cost of product activity, and to maximize the income of customers. On the basis of introducing the background, evolution process and theory of activity-based cost management (ABCM), this paper analyzes the constituent elements, basic framework, implementation steps and main applications of ABCM. Aims to help enterprises better understand and implement activity-based cost management.
【作者单位】： 中国石油集团海洋工程有限公司财务资产处;
【分类号】：F275.3
[Abstract]:Activity-Based cost Management (ABCM) provides an idea of cost management from the perspective of activity-based management, which takes "activity" as the object of cost management, in order to achieve the goal of continuously reducing the cost of product activity, and to maximize the income of customers. On the basis of introducing the background, evolution process and theory of activity-based cost management (ABCM), this paper analyzes the constituent elements, basic framework, implementation steps and main applications of ABCM. Aims to help enterprises better understand and implement activity-based cost management.
【作者单位】： 中国石油集团海洋工程有限公司财务资产处;
【分类号】：F275.3
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