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随着科技的加速发展,企业自动化程度的迅速提高,间接费用占总成本的比例不断加大,买方市场已经成为普遍的经济背景,加上我国开放程度和竞争程度不断增加,发电企业推广应用作业成本法和相应的作业成本管理思想显得越来越必要1.实施作业成本法必须与现行会计系统融合
With the accelerated development of science and technology, the degree of automation of enterprises has been rapidly increasing. The proportion of indirect costs in total costs has been steadily increasing. The buyer’s market has become a common economic background. Coupled with the increasing degree of openness and competition in our country, the promotion and application of power generation enterprises Cost method and corresponding cost management thinking seem more and more necessary. The implementation of ABC must be integrated with the current accounting system