...理会计的方法大多都是1925年之前形成的,直到20世纪80年代中期,卡普兰(R.Kap lan)提出作业成本法(Activity-based Costing System,ABC)才打破了成本会计系统研究停滞不前的局面。
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以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。
According to agency theory, the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
基于工作流管理系统、使用作业成本法提出建立面向PLE软件过程的成本管理系统的方法。
Based on workflow management system and using activity based costing method, this paper presented a way to create a activity based costing system oriented to PLE Software process.
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