作业成本法与传统成本法的比较研究-毕业论文参考网 关键词：作业成本法；制造企业；传统成本法 [gap=1302]Key words: activity-based costing; manufacturing enterprises; the traditional cost method
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The traditional cost method and income method evaluate the value of the assets in different view.
传统的成本法和收益法分别从两个不同的角度评估资产的价值。
The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。
The results of example show that, compared with the traditional method, this optimum method has the advantages of simple circuit and low cost.
实例结果表明，相对于传统的逻辑函数设计方法，它具有电路结构简单，成本低的特点。
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