| 基于作业成本管理的企业内部经济责任制研究 |
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| 引用本文： | 王健,王凤.基于作业成本管理的企业内部经济责任制研究[J].交通科技与经济,2003,5(4):59-60. |
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| 作者姓名： | 王健 王凤 |
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| 作者单位： | 1. 哈尔滨工程大学,黑龙江,哈尔滨,150001
2. 哈尔滨美登高食品有限公司,黑龙江,哈尔滨,150001 |
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| 摘 要： | 阐述了建立基于作业成本管理的企业内部经济责任制的必要性及此经济责任制的特点、具体内容。
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| 关 键 词： | 企业 作业成本管理 经济责任制 |
| 文章编号： | 1008-5696-(2003)04-0059-02 |
Research on enterprise intern economic responsibility based on the activity cost management |
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| WANG Jian,WANG Feng.Research on enterprise intern economic responsibility based on the activity cost management[J].Technology & Economy in Areas of Communications,2003,5(4):59-60. |
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| Authors: | WANG Jian WANG Feng |
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| Institution: | WANG Jian1,WANG Feng2 |
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| Abstract: | Discussion is made on the necessity, characteristics and content of building an enterprise intern economic responsibility based on the activity cost management. |
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| Keywords: | enterprise activity cost management economic responsibility |
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