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author:

余秀丽 (余秀丽.) [1]

Indexed by:

CQVIP

Abstract:

完全成本法、变动成本法与作业成本法既有区别又有联系,三种方法各有自身的优点及各自的适用范围。本文简要阐述了三者之间的区别和联系,并对三者的优缺点进行了评价,指出在选用成本计算方法时一定要根据企业自身的特点及这三种方法的特点进行,且应当遵守成本效益原则。

Keyword:

作业成本法 变动成本法 完全成本法

Community:

  • [ 1 ] [余秀丽]福州大学

Reprint 's Address:

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Email:

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Source :

中国乡镇企业会计

ISSN: 1004-8480

CN: 11-3064/F

Year: 2012

Issue: 8

Page: 112-114

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count: -1

Chinese Cited Count:

30 Days PV: 3

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