| 现代制造环境下基于作业字典的成本决策研究 |
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| 引用本文： | 汪洋,王丽亚,陈春宝.现代制造环境下基于作业字典的成本决策研究[J].工业工程与管理,2004,9(6):70-74. |
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| 作者姓名： | 汪洋 王丽亚 陈春宝 |
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| 作者单位： | 上海交通大学,工业工程与管理系,上海,200030 |
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| 基金项目： | 国家863计划资助项目(2002AA413420) |
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| 摘 要： | 作业成本法(ABC)作为一种新的成本核算方法，顺应了现代制造环境对成本核算的要求，目前国内研究还处于理论阶段，没有开发出完整成熟实用的ABC成本核算软件，并且很少有企业真正地实施作业成本法。本文主要介绍了一种新型实用的ABC成本核算软件的设计及作业字典的生成，并在作业字典的基础上进行成本决策的方法。
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| 关 键 词： | 作业成本 作业字典 成本决策 |
| 文章编号： | 1007-5429(2004)06-0070-05 |
| 修稿时间： | 2004年5月23日 |
The Decision-Making of Cost Based on Activity Dictionary in Advanced Manufacturing Environment |
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| WANG Yang,WANG Li-ya,CHEN Chun-bao.The Decision-Making of Cost Based on Activity Dictionary in Advanced Manufacturing Environment[J].Industrial Engineering and Management,2004,9(6):70-74. |
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| Authors: | WANG Yang WANG Li-ya CHEN Chun-bao |
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| Abstract: | ABC is a new way to cost products. Adapting to advanced manufacturing environment, now it is only on theory stage about ABC in china, it has not developed an ABC software and few enterprise has to implement it. In this paper, a new ABC system designing and activity dictionary report building were introduced, as well as make cost decision based on activity dictionary report. |
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| Keywords: | activity based costing(ABC) activity dictionary cost decision-making |
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