The paper expounds the thinking and process of value chain analysis, and provides a new thought on how to merge activitybased cost with va…
本文论述了价值链分析的思路与程序，并对如何将作业成本法融入价值链分析，使其为企业战略成本管理提供准确而灵活的信息提供新的思路。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
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