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作业成本法和约束理论是两种先进的成本控制方法,但在特定环境下都存在着一定的局限性。为此,我们应利用二者的互补性,将两种成本控制方法结合起来,从而为制造企业资源的优化和配置提供有价值的信息。
ABC and Binding Theory are two advanced methods of cost control, but there are some limitations in a particular environment. To this end, we should make use of the complementarity of the two to combine the two methods of cost control so as to provide valuable information for the optimization and configuration of manufacturing enterprise resources.