论文部分内容阅读
随着社会主义市场经济的发展,传统成本核算方法愈来愈不符合当前项目采购中对产品组合、定价精确成本信息的实际需求,本文介绍了作业成本核算法的基本定义,对作业成本法在价格审核中的应用进行了初步探讨,阐述了运用作业成本法开展价格审核的优势。
With the development of the socialist market economy, the traditional cost accounting methods are less and less in line with the actual demand for product mix and pricing accurate cost information in the current project procurement. This paper introduces the basic definition of the ABC method, The application of price review conducted a preliminary discussion, elaborated on the use of operating cost method to carry out the advantages of price review.