部门作业成本法
- 网络DABC
部门作业成本法-
在实地研究部分以某港口杂货公司为例采用部门作业成本法，按照成本动因对营运间接费用和辅助营运费用进行了分配。
An example is used to illustrate how to design classify cargo and operation activity-based cost measuring method and control costs in a certain bulk cargo terminal .
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第二层次结合部门作业成本法建立了分货种分操作过程作业成本核算模式。
The second arrangement outlines how to perfect classify cargo and operation activity-based cost measuring method . According to cost driver , the department ABC can logically apport indirect working expense .