The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
Application of activity-based costing method in shipbuilding enterprises
Author(s): 
Pages: 26-29
Year: Issue:  5
Journal: Wuhan Shipbuilding

Keyword:  作业成本法 船舶 优化 决策;
Abstract: 针对中间产品生产过程发生的跨部门作业,依据作业中心权重分配作业耗费资源,给出改进的作业成本计算方法。计算结果显示,该方法准确计算作业中心跨部门作业的资源耗费,便于职能部门对同一部门不同作业中心在跨部门作业状态下的作业进行准确的资源与成本计算,为工时薪酬控制提供依据。
Related Articles
No related articles found