作业成本法在中国的应用分析

12ABC3.E.KohlerR.Cooper(R.S.Kaplan)ABC19524567“”’’’’’8’’’’’“”’’’’9’’’’’10’’’’11’’’’12activity-basedcostingABC1314.E.Kohler19381941(1)(2).(G.J.Staubus)1971(3)198815(R.Cooper)(R.S.Kaplan)ABC1,,(4)16(5)2ABCABCJIT17JIT1JIT:1;2;3;4JIT,,,,,,JIT,2JITJIT100%181.A.(James.A.Brison):(6).(Jeff..Miller).(Tom..Vollman)(7)12,34(8)123194212ABC120131211111221345221(9)FW23195232412252627125%10%28329301,Y=PQBXAPQBAXY123431JIT2ZiLiiLiY=PQ-ZiLiQPQZLi32Y=PjZiLiQjPQZLj112,331232334=++1+2++n35123,,12363123373839401,,,,2,JIT413100%442564344907027202500352187566ABC%675270ABC%13319ABC%49ABC%14611%10010010067%52%70%15%33%19%14%19%11%40%27%20%13%451123464ABC24748,,49,,11994698.669.7%;199432336.1,42%21993,,,3504198415123200040%60%45253119966213P7619974P29199454P27619957768RobinCooper“CostClassificationinUnit-BasedManufacturingCostSystem”JournalofCostManagement4no.3(fall1990)9.S.,P7,1989104111994212Johnson,H.T.andKaplan,R.S.,RelevanceLost:TheRiseAndFallofManagementAccounting,2ndedition,Boston,HarvardBusinessSchoolPress,P19319871319986144P56151995916417JHP150198618P407199619,P282,198854201995122122199652319961224252619996273P13328199785511997219943.S.,19894JH1986519966,,19887ManagementAccounting,WayneJ.MorseandJamesR.Davis,Addison-WesleyPublishingCompany,1991.8ManagerialAccountingSixEdition,RayH.Garrison,Homewood,Boston,1991.919931019963-121119956-1219974-812Johnson,H.T.andKaplan,R.S.,RelevanceLost:TheRiseAndFallofManagementAccounting,2ndedition,131997814,,19961215199512161995917199661819957