| 基于作业成本法的武器装备定价分析 |
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| 引用本文： | 贾婷婷,杨国光,郭定.基于作业成本法的武器装备定价分析[J].火力与指挥控制,2009,34(5). |
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| 作者姓名： | 贾婷婷 杨国光 郭定 |
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| 作者单位： | 空军工程大学工程学院,陕西,西安,710038 |
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| 摘 要： | 作业成本法是近年来在西方国家得到广泛关注的一种新型成本计算方法.其目的是运用以"作业"为核心的管理思想,把管理重心深入到作业层次,为产品的合理定价提供依据.介绍了作业成本法产生背景及原理,建立了基于作业成本法的武器装备定价模型,分析了其适用性,为武器装备的定价提供了借鉴.
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| 关 键 词： | 作业成本法 武器装备 定价模型 |
Analysis on ABC in Field of Weapon Equipment Price |
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| JIA Tingting,YANG Guoguang,GUO Ding.Analysis on ABC in Field of Weapon Equipment Price[J].Fire Control & Command Control,2009,34(5). |
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| Authors: | JIA Tingting YANG Guoguang GUO Ding |
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| Institution: | The Engineering Institute;Air Force Engineering University;Xi'an 710038;China |
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| Abstract: | Activity-Based Costing is in recent years to get a kind of new costing method of extensive concern at western nation.Its purpose is an usage the management that regards" homework" as the core thought,going deep into the management center of gravity to the homework layer,providing the basis for the reasonable list price of the products.The article introduced ABC creation background and principles,building up according to the weapon material list price model of ABC,analyzing its applicability,providing to dra... |
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