基于作業(yè)成本法下企業(yè)費用分配擴展應用研究.pdf

1、上海大學碩士學位論文基于作業(yè)成本法下企業(yè)費用分配擴展應用研究姓名：包海大申請學位級別：碩士專業(yè)：會計學指導教師：徐文麗20051201P海大學碩J二學位論文以價值分析為堆礎的不相關攤證券紐合實bF研究AbstractARcrenteringWTO，theenterprisesinChinaarefacinggreatchallengesBoththemakeupofoperatingcostandproducingcharacteris

2、ticsofproducthavechangeddramaticallyThepercentageofmaterialsanddirectlaborexpenseinthewholeexpensestokenplaceinenterprisebecomelowerandlowerTheenterprisemustchangethestructureofproductfromproducingonekindofproductwithlar

3、geamounttoproducingallkindsofproducts、ⅣitllsmallamountforkeepingcompetitiveandsatislyingthesocialneedsAllofthismakestraditionalcostingmethodwhichsuitstraditionalenvironmenthardtodistributepresentexpensescorrectlyLuckily，

4、theappearanceofActivitybasedcostingprovidesaneffectivewaytosolvethisproblemHowever，untilnow，peoplewouldliketoapplyActivitybasedcostinginthedistributionofmanufacturingexpenseratherthanthedistributionofotherexpensesInfact，

5、becauseofthegreatercompetition，theratioofcostofgoodssold、financialexpense、researchanddevelopmentexpensegrowquicklyandplaysanimportantroleInaddition，enterpriseswhichwanttomakecorrectdecision，shouldtakeboththerealcostandth

6、eexpectanceofinvestorintoaccountDistributingthecostofcapitalintothecostofproductcanpromotethecompanymakinggooduseofthecapitalActivitybasedcostingshouldbeappliednotonlyinmanufacturingexpense，butalsoinperiodexpensesandcost

7、ofcapitalThegovernorcannotmakeaneffectiveandrightdecisiononlyiftheygetproduct’SwholecostThisarticleconsistsoflivesectionsSectiononeistheintroductionofformation、development、presentapplicationsituationofActivitybasedcostin