Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。
This paper analyzes the iffuence of enterprise costing system from supply chain management and advances a concept of three level value chain of enterprises.
论述了供应链管理思想对企业成本管理的影响，提出了企业三层价值链模型；
应用推荐