基于作业的责任成本差异法-会计学专业论文.docxVIP

AbstractIn Abstract In the backgroulld of social enViroment constantly challgillg aIld compmer inte伊ated syStem fo咖ulating，the oVer2Lll quali哆control aIld actiVi锣-baSed costillg sprout．Meall、Vmle，the actiVit)，-baSed costing method proVides a braIld-new idea for solViI玛tlle a110cation of indirect coSts．Altllough t11e actiVi够-baSed method haS伊eat 印plication potemials，but it is now still．oIlly be used for detemlining the manuf．ac嘶ng coSt．How call we印proVe“s approach to make it play a bigger role?IIl this paper，1 would connect staIldard coSt method州th actiVi够-coSt costing，siIIlultalleousIy inte伊ates reSpoIlSibility cost．When dealing谢m tlle imem甜control of stalldard costing system觚d the auctiVity-baSed coSting to allocate mallufactul血g coSt，I hope this p印er could explore a new road，i11 Which implememiI培staIldard managemem and distinguishiIlg t11e objects in the accmal basis． BaSed on the presem eXistiIlg domeStic a11d foreign reseafch resultS，this p印er did a meoretical research 0n the stall枷coSt metllod，the actiVit)，．baSed costing method aIld responsibili够coSt metllod．Afber me detailed analysis comparisoIl，I discoVered t11at t11e nleo巧itself was not completely iIl opposite，but廿ley were supplemem each other．IIl nlis regard，this p印er integrates responsibilit)，coSt aIld actiVi哆一costing method together、7~，itll tlle fonIlulatillg of s切nⅢcost method，、vhich a：ims to resen，e a11d absorb t11eir adVantages a11d oVercome me deficiency．111is paper is loohng fonⅣard to pmViding a beneficial exploration for the cost mallagemem of modem ente叩rises． Tllis p印er adopts nomatiVe research砒1d caSe咖dy combilling memod，a11d m浏y iIlcluding four partS．Foreword Part of the anicle cleaurly quotes me topic selecting motiVation，present g啪s quo aIld research仃aill of thought．n also illus缸ates the gist of tlle p印er．In Part One，tlle p印er theoretically expatiates tlle actiVi够-baSed costing metllod，Standard coSt method a11d responsibil埘cost metllod．n also includes detailed presentation on these memod key