【摘要】 传统的作业成本法以企业内部作业链为主进行成本分析而忽视了资本成本,导致成本核算不够全面。在作业成本法的基础上引入经济增加值的思想所构成的集成成本系统将资本成本纳入成本管理过程,能有效地弥补传统作业成本法的缺陷。更多还原

【Abstract】 Traditional activity-based costing(ABC) can’t reflect all costs,especially capital costs,because their activity-chain carries on the limitation of cost analysis.Bringing in economic value added(EVA) which takes the capital costs as the center and combining the two methods together as a new system,the defects of ABC can be effectively modified.更多还原