| 作业成本法在焦家金矿高水材料厂的应用研究 |
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| 引用本文： | 滕洪孟,林明霞,娄云鹏. 作业成本法在焦家金矿高水材料厂的应用研究[J]. 黄金, 2004, 25(11): 1-5 |
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| 作者姓名： | 滕洪孟 林明霞 娄云鹏 |
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| 作者单位： | 1. 山东黄金集团有限公司焦家金矿
2. 辽宁省排山楼金矿 |
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| 摘 要： | 介绍了作业成本法的概念、计算原理、核算过程及数学模型；通过应用作业成本法对焦家金矿高水材料厂产品成本的计算、分析，其计算结果与实际相符；为管理者决策提供了依据。
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| 关 键 词： | 作业成本法 产品成本 焦家金矿 |
| 文章编号： | 1001-1277(2004)11-0001-05 |
| 修稿时间： | 2004-09-09 |
Research on the application of activity cost method in the production of High Water Content Material Plant, Jiaojia Gold Mine |
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| Teng Hongmeng ,Lin Mingxia ,Lou Yunpeng. Research on the application of activity cost method in the production of High Water Content Material Plant, Jiaojia Gold Mine[J]. Gold, 2004, 25(11): 1-5 |
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| Authors: | Teng Hongmeng Lin Mingxia Lou Yunpeng |
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| Affiliation: | Teng Hongmeng 1,Lin Mingxia 1,Lou Yunpeng 2 |
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| Abstract: | The paper introduces the concept,calculation principl,accounting and mathematical model.The method has been used in analyzing the products of High Water Content Material Plant attached to Jiaojia Gold Mine.With a satisfactory result,offering a reference for decision making. |
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| Keywords: | activity cost method cost of product Jiaojia Gold Mine |
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