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Economic Management 25位商业领袖：影响世界的商业领袖
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Economic Management 传统两阶段成本分析与ABC制度.
Posted on 2010-04-27
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本單元主要重點在探討傳統兩階段成本分析與ABC制度，並且分析兩種制度的特色及其相異之處。單位相關批次相關產品相關設施相關設計成本制度的人本身不瞭解這些不同的基礎的存在在某些生產流程中，二種基礎是沒有區別的把活動分成多種基礎的利潤可能是小的即使設計者瞭解這些基礎，但是為了方便、容易瞭解，通常只使用一種或兩種基礎
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