【摘要】 对于作业成本法能否在我国得到很好的应用,很多人持否定态度。文章从经济学角度分析了作业成本法应用的成本和收益,进而分别得出短期和长期作业成本法应用的总成本图。通过对我国应用作业成本法总成本点与最优点的比较,最终提出作业成本法可以也应该在我国推广的观点。更多还原

【Abstract】 About whether the activity-based costing can be applied in our country,many people hold the negative opinion.This article analyzes the cost and income of application of activity-based costing by the economic way.Then it obtains the total-cost chart of application of activity-based costing in short-term and the long-term separately.Comparing total-cost with the best total-cost,it propose that the activity-based costing may and must be pomoted in our country finally.更多还原