| 浅析我国服装企业实施作业成本管理的必要性与可行性 |
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| 引用本文： | 吴伟霞. 浅析我国服装企业实施作业成本管理的必要性与可行性[J]. 北京服装学院学报(自然科学版), 2004, 24(1): 49-53 |
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| 作者姓名： | 吴伟霞 |
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| 作者单位： | 北京服装学工商院管理系,北京,100029 |
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| 摘 要： | 在现有的低价策略情况下,如何控制成本获取更大的利润空间是服装企业经营者始终考虑的问题,而实施作业成本管理能达到控制成本、降低成本获取更大利润的目的.但实施作业成本管理需有一定的条件.本文就我国服装企业进行作业成本管理的必要性和可行性展开分析.
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| 关 键 词： | 服装企业 作业成本管理 可行性 |
| 文章编号： | 1001-0564(2004)01-0049-05 |
| 修稿时间： | 2003-12-18 |
Necessity and Probability of Implement of ABM in Apparel Enterprises |
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| WU Wei-xia. Necessity and Probability of Implement of ABM in Apparel Enterprises[J]. Journal of Beijing Institute of Clothing Technology, 2004, 24(1): 49-53 |
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| Authors: | WU Wei-xia |
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| Affiliation: | WU Wei-xia Department of Business Administration of Beijing Institution of Clothing Technology,Beijing 100029,China |
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| Abstract: | On the condition of low-price policy, how to control the enterprises' costs in order toearn more profits is a question considered by the apparel enterprises' managers all the time. Theperformance of activity-based costing management (ABM) can control the enterprises' costs andreduce their costs. This paper analyzes the necessity and probability of putting ABM in practicethe apparel enterprises. |
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| Keywords: | clothing enterprises activity-based costing management probability |
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