| 作业成本法在电信企业的应用研究 |
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| 引用本文： | 慈家波.作业成本法在电信企业的应用研究[J].辽宁省交通高等专科学校学报,2007,9(3):67-68. |
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| 作者姓名： | 慈家波 |
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| 作者单位： | 中国移动通信集团辽宁有限公司,辽宁沈阳,110179 |
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| 摘 要： | 在中国电信企业单位产品的成本关系到企业的产品定价。本文通过作业成本法的研究,将其应用于电信企业中的产品成本中,希望有所突破,为我国电信企业的产品成本计算提供更为精细的、合理的成本计算方法。
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| 关 键 词： | 作业成本法 电信企业 应用研究 |
| 文章编号： | 1008-3812（2007）03-067-02 |
| 修稿时间： | 2007-07-13 |
The Applications of Activity-based Costing in Telecom Service |
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| Chi Jia-bo.The Applications of Activity-based Costing in Telecom Service[J].Journal of Liaoning Provincial College of Communications,2007,9(3):67-68. |
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| Authors: | Chi Jia-bo |
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| Abstract: | In Chinese telecom operators,the cost of unit product will effect the pricing of telecom product.This article mainly discussed about the Activity-Based Costing method,and tried to apply it to the pricing of telecom product,hoping this article can give a new viewpoint to the application research of ABC method,providing a more accurate and reasonable method for cost calculation for telecommunication operators. |
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| Keywords: | activity-based-costing method(ABC method) telecom operator application research |
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