| 作业成本法在森工企业中的应用研究初探 |
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| 引用本文： | 马永波.作业成本法在森工企业中的应用研究初探[J].森林工程,2012,28(4):77-80. |
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| 作者姓名： | 马永波 |
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| 作者单位： | 大兴安岭林业集团公司森林经营部技术推广站,黑龙江加格达奇,165000 |
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| 摘 要： | 作业成本法作为一种先进的成本管理方法已经在各行各业广泛应用和研究,但还未在森工企业进行研究和应用。本文针对目前森工企业存在的问题,指出作业成本法在森工企业实施的必要性,同时结合作业成本法自身的含义和特点,说明作业成本法在森工企业具体应用过程,为森工企业进行成本核算提供指导。
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| 关 键 词： | 作业成本法 森工企业 成本核算 |
Preliminary Application study of Activity-based costing method in Forest Engineering industries |
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| Ma Yongbo.Preliminary Application study of Activity-based costing method in Forest Engineering industries[J].Forest Engineering,2012,28(4):77-80. |
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| Authors: | Ma Yongbo |
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| Institution: | Ma Yongbo (Forest Management Extention Station of Daxinganling Forestry Group Incoporation, Jiagedaqi Heilongjiang 165000 ) |
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| Abstract: | Activity-Based Costing （ABC） as a kind of advanced management method has been widely used and studied in all walks of life, but not yet in forest logging enterprises. In the paper, aiming at the problems in logging enterprises, the necessity of implemen- ting Activity-Based Costing method in logging enterprises was pointed out and the application process in logging enterprises was illustra- ted, combining with its own definition and features, which provides referenees in forest logging enterprises for cost accounting. |
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| Keywords: | Activity Based Costing forest logging enterprises cost accounting |
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