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作业成本法的历史发展及基本原理(陈婉秋)---副本-(3)
毕业设计（论文）
作业成本法的历史发展和基本原理
院 别
经贸学院
专业名称
会计学
班级学号
1090220
学生姓名
陈婉秋
指导教师
张亚辉
2012年6月15日
东北大学秦皇岛分校毕业设计（论文） 第 页
东北大学秦皇岛分校毕业设计（论文） 第 页
东北大学秦皇岛分校毕业设计（论文） 第 页
The historical development and basic principles of activity-based costing
Author：Chen Wanqiu
Tutor：Zhang Yahui
Abstract
This article describes the meaning of the activity-based costing, the background, origin and development as well as the basic principles of activity-based costing, the purpose is to enable readers to understand the activity-based costing, to lay the foundation for other aspects of management accounting. Useful and reliable cost information to help businesses make the right types of management decisions for the business management to provide accurate control and evaluation in accordance with traditional costing methods can not provide more accurate information, activity-based costing emerged . Activity-based costing to track work activities, dynamically reflect the measurement of operating costs, product costs and operating basis for the evaluation of operating performance and resource utilization of a cost calculation method. It is the basis of the causal relationship of the activities consume resources, the cost of resources allocated to the job, the causal relationship between consumption of operations in accordance with the products and other cost objects, operating costs allocated to the product cost object. The operating cost method of mathematical statistics and analysis methods, the traditional cost of re-classification and calculation, a more reasonable cost is included in the product