小微工业企业作业成本法应用研究——以广西省为例

发布时间：2018-04-25 01:27

  本文选题：小微 + 工业　； 参考：《财会通讯》2013年11期

【摘要】：正一、广西小微工业企业推广作业成本法的重要性与意义(一)广西小微工业企业推广作业成本法对经济社会发展的重要性随着小微工业企业在广西的较快发展,小微工业企业对广西经济社会发展的重要性愈来愈突出。根据广西统计局2012年1～7月发布的全区经济运行情况显示,规模以上工业中,小微型工业企业和大中型工业企业增加值分别同比增长27.7%和9.8%,对规模以上工业增长的贡献率分别为61.3%和38.7%,分别拉动
[Abstract]:First, the importance and significance of popularizing activity-based costing in Guangxi small and micro industrial enterprises (1) the importance of promoting activity-based costing in Guangxi small and micro industrial enterprises for economic and social development with the rapid development of small and micro industrial enterprises in Guangxi. The importance of small and micro-industrial enterprises to Guangxi's economic and social development is becoming more and more prominent. According to the economic operation of the whole region published by Guangxi Bureau of Statistics from January to July 2012, among the industries above the scale, The value added of small and micro industrial enterprises and large and medium-sized industrial enterprises increased by 27.7% and 9.8% respectively, and the contribution rates to industrial growth above scale were 61.3% and 38.7% respectively.
【作者单位】： 贺州学院;
【基金】：贺州学院省级培育项目“成本飙升形势下广西小微工业企业作业成本法核算体系设计研究”(项目编号:2012PYSK01)的阶段性研究成果
【分类号】：F406.72
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本文编号：1799159