为何传统会计让管理者们失望？
Why is traditional accounting failing managers?
作者信息
Cokins G
机构信息
ABC Technologies, Inc., Bingham Farms, MI, USA.
出版信息
Hosp Mater Manage Q. 1998 Nov;20(2):72-80.
PMID:10339183
Abstract
This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.
摘要
本文介绍了作业成本法。它概述了这种成本计算方法，列出了其优点和主要关注点，讨论了其推广的一些障碍，并预测其使用将会增加。
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