In the end , the paper focuses on its applicable opportunity in our country , and gives some constructive advice on relative issues . the emphasis is on the design of a set of activity - based accounting system , which is suitable to our country ' s enterprise 文章最后分析了我国运用作业成本会计的发展机遇,并对其应用推广中存在的问题提出建设性的意见,对实践有一定的指导意义。
The first chapter introduces and analyzes concepts connected to abc , new concepts of cost and enterprises triggered by abc , activity - based accounting , activity - based cost management and basic cost system of activity , for a basic understanding aimed at a comprehensive , systematic study on basic theories and application of abc . activity collectively refers to a series of tasks related to each other , or energy consuming activities conducted within an organization for a certain purpose 第一章从作业成本法的基本概念? ?作业入手,对作业成本法的相关概念、作业成本法引发的新的成本观、新的企业观以及以作业成本计算为基础的作业会计、作业成本管理和作业基础成本体系加以分析介绍,为全面系统地探索研究作业成本法的基本理论和应用打下了必要的认识基础。