【摘要】 通过对某企业的具体案例分析 ,阐述了ABC法的局限性 ,包括企业本身没有完全满足ABC法使用基本前提造成的问题 ,以及该系统本身不可克服的缺陷。在此基础上 ,比较了几种改进方法的优缺点 ,并得到了国内生产制造企业应用ABC法的几点启示更多还原

【Abstract】 The paper illustrates the constraints of Activity based Costing System with the case study of a manufacturing enterprise, including problems raised from the failure of meeting the prerequisites of ABC and the inherent defects of ABC itself. Comparisons are made of several improvement methods, and some suggestions are put forward on the application of ABC in Chinas manufacturing enterprises.更多还原