Under the supervision of collaboration value chain management , this thesis introduces abc ( activity - based costing ) technique and presents the goal cost control process of eerp based on abc , and discusses its control procedure 在协同价值链管理的指导下，引入作业成本法，提出基于作业成本法的eerp目标成本控制，并对其控制过程进行讨论。
Cost accounting introduces appropriate cost management concepts , techniques and skills such as cost planning , cost behavior , cost estimation , and cost accumulation and allocation systems ( job , process and activity - based costing ) 成本会计介绍了适当的成本管理概念、技术和技能，如：成本计划、成本特征、成本评估和成本积累和分配体系（职位、过程和作业成本） 。
After being introduced into strategic management , value chain analysis gradually integrated with other cost analysis method such as activity - based costing ( abc ) , and became more detailed and more perfect than before 当价值链分析被引入战略管理以后,逐步与成本管理中的其它成本分析方法有了进一步的结合,发展成为了较之于以前更为全面和完善的战略分析工具。
This paper introduces the activity - based costing , analyzes on the favorable conditions and unfavorable factors of activity - based costing applied in chinese enterprises , and advances some measures for improving the application of this method 简要介绍了作业成本法,着重分析了作业成本法在我国企业应用的有利条件和不利因素,并对这一方法的应用提出了一些改进措施。
This paper introduces the characteristics of high - tech enterprise , discusses on the necessity of applying the activity - based costing method in high - tech enterprise , and analyzes on the application of the activity - based costing method in high - tech enterprise 介绍了高新技术企业的特点,论述了高新企业应用作业成本法的必要性,分析了作业成本法在高新企业的应用。
But regretfully , in the current research of cost driver theory , most of the people have paid their attention to the activity - based cost driver and strategic cost driver , but neglected the traditional cost driver 有些学者甚至将战略成本动因混同于作业成本动因。第三,国内学者在对成本动因理论进行研究时,大多采用定性研究方法,对于成本动因理论的定量研究缺乏。
The main problem in the current research of cost driver theory is that the traditional cost driver has been neglected , the research on activity - based cost driver and strategic cost driver has been separated or mixed 现今成本动因理论研究中存在的突出问题是:第一,传统成本动因被忽略。在成本动因理论研究中,无论从研究方法的一贯性还是从研究内容的全面性来讲,传统成本动因都绝对不能被忽略。
