The research starts from the activity processes analysis, then defines activities, allocate costs, determines cost drivers, plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system.
英
美
- 從業(yè)務(wù)流程分析開(kāi)始，到定義作業(yè)，分配成本費用，確定成本動(dòng)因，最后把營(yíng)業(yè)部的共同成本比較合理的分配到具體客戶(hù)，建立起一套完整的作業(yè)成本核算體系。
