毕设论文--作业成本法在我国中小企业的可行性分析.docVIP

中 文 摘 要 近些年作业成本法受到越来越多的关注，而且我国中小企业在国民经济发展的过程中发挥越来重要的作用。通过一些实例的证明，作业成本法不仅适用于大企业，中小企业也可以实施作业成本法。本文通过对国内外例子的说明和阐述作业成本法在我国运用的条件进行对作业成本法在我国中小企业的可行性分析。 关键词：作业成本法； 中小企业； 可行性 Abstract Activity-based Costing in recent years been more and more attention, but also in the economic development of Chinas small and medium enterprises play in the process Yuelai an important role. Through a number of examples to prove, the operating cost method is applicable not only to large enterprises, SMEs can also be implemented activity-based costing. This article shows by example at ho