基于作业成本法的成本控制及其案例研究-毕业论文参考网 关键词: 作业成本法；作业成本控制；成本控制 [gap=1489]Keywords：activity- based costing method；activity-based cost control method；cost control
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In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
An example is used to illustrate how to design classify cargo and operation activity-based cost measuring method and control costs in a certain bulk cargo terminal.
在实地研究部分以某港口杂货公司为例采用部门作业成本法，按照成本动因对营运间接费用和辅助营运费用进行了分配。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
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