已为您找到该学者9条结果 成果回收站
-
82浏览
-
0点赞
-
0收藏
-
0分享
-
285下载
-
0
-
引用
-
67浏览
-
0点赞
-
0收藏
-
0分享
-
369下载
-
0
-
引用
丁日佳, 曹晓雪
,-0001,():
-1年11月30日
流程工业企业的各个作业之间相互联结,前后有序,呈网状结构,形成作业链网。本文以作业成本计算理论为基础,根据流程工业的生产特点和管理要求,提出了基于作业链网的分步作业成本计算理论,建立了分步作业成本计算模型,从而使成本系统不仅可以提供各个作业所生产的产品成本的信息和保个作业的作业成本信息,而且还可以提供整个作业链网的成本信息,成本信息具有多元化。这些成本信息为成本有效的成本分析的控制以及正确的经营决策提供了相关、可靠的支持。
流程工业,, 分步法,, 作业成本,, 作业链网,, 作业链长
-
76浏览
-
0点赞
-
0收藏
-
0分享
-
264下载
-
0
-
引用
【期刊论文】Study on Site-Based Cost System and the Division of Cost Sites in Coal Mines of China*
丁日佳, Ding Rijia, Rui Jianwei, Wang Lijie, Wang Xiaoyan
Journal of China Universitv of Mining & Technology Vol. 10 No.1 Jun 2000,-0001,():
-1年11月30日
The method on accounting the site-based cost was erected in this paper. It is well adapted to the actual production characters of China's coal industry. The principle and detailed method of determining the boundaries among costing sites were put forward. The code structure with 7-digit number of the costing sites was also introduced. The accounting method of the site-based cost and the principle of designing the spatial characters database were expounded at the same time.
site-based cost, cost site, spatial character, database structure
-
61浏览
-
0点赞
-
0收藏
-
0分享
-
64下载
-
0
-
引用
丁日佳, Ding Rijia, Du Aijing, Qiang Guiying, Wang Lijie
Journal of China University of Mining & Technology Vol 10 No.2 Dec 2000,-0001,():
-1年11月30日
The necessity to carry out ABC was empha sized ba sed on the cost accoun ting andmanagement situation of CIMS en terprises in China. The principle and computation flow of activity-based costing (ABC) was developed. Then the division principle and accounting process of activity and itscen ter were given by ABC method. The determination principle and computing formula of resource and activity driver were also presented.
activity-based cost, resource driver, activity driver
-
57浏览
-
0点赞
-
0收藏
-
0分享
-
386下载
-
0
-
引用