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随着全球经济一体化的发展,来自国内外日益激烈的竞争致使企业的盈利空间越来越小。在如此局面下,了解每个产品或服务的成本,识别那些是盈利的,或至少那些对间接费用和最终盈利能力是有贡献的十分重要。企业要想保持并增强竞争优势,必须拥有一个有效的成本系统。而作业成本计算(ABC)和作业成本管理(ABCM)为我们提供了一个有效地、能为企业产品定价、生产决策、市场定位以及成本控制决策等提供准确成本信息的成本系统。
With the development of global economic integration, increasingly fierce competition from home and abroad has led to a smaller and smaller profit margin for enterprises. In such a situation, it is important to know the cost of each product or service, identify those that are profitable, or at least those that contribute to overhead and ultimate profitability. Enterprises want to maintain and enhance their competitive advantage, you must have an effective cost system. ABC and ABC provide us with a cost-effective system that provides accurate cost information for enterprise product pricing, manufacturing decisions, market positioning, and cost control decisions.