作业成本法及其应用的探讨 毕业论文

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1、1泉州理工学院毕业论文（设计）毕业论文（设计）『2012届』题目作业成本法及其应用的探讨姓名学号专业班级指导教师1010目录前言·····································································(2)1作业成本法的机制原理·····················································(3)1.1作业管理与作业成本管理··············································

2、·（3）1.1.1以作业为基础的管理思想··········································（3）1.2作业管理的基本概念及内容·············································（3）1.2.1作业管理的概念··················································（3）1.2.2作业管理的内容··················································（3）1.2.2

3、.1作业分析···················································（3）1.2.2.2作业成本计算···············································（4）1.2.2.3动态改进··················································（4）1.2.2.4计量和评价业绩············································（4）1.3作业管理在成本管理方面的

4、新思维·······································（4）1.4与传统成本相比，作业管理在成本管理方面的拓展··························（5）1.4.1成本计算方法的变革··············································（5）1.4.2成本控制方法的变化1010··············································（5）1.4.3重视产品寿命周期成本的计量和报告，全方位进行成本控制···

5、··········（5）1.5作业成本的基本原理···················································（5）2对作业成本法的评价·······················································（6）2.1作业成本法与传统成本法的比较·········································（6）2.2作业成本法的优越性···········································

6、·········（6）2.3作业成本法的局限性···················································（6）3构建作业成本法系统的可行性分析···········································（7）3.1定性评价原则··························································（7）3.2成本最低原则············································

7、·············（7）3.3作业成本核算的一般步骤···············································（7）3.4作业的鉴定···························································（7）3.5成本动因选择的标准···················································(8)4作业成本法在我国应用的探讨·································

8、··············（8）4.1作业成本法在我国的现状···············································（8）4.2作业成本法未被我国企业广泛应用的原因·································（8）4.3结论1010············