作业成本法和经济增加值的整合与应用.doc

毕 业 论 文 2010届 作业成本法和经济增加值的整合与应用 学生姓名 学 号 院 系 经济与管理学院 专 业 会计 指导教师 完成日期 2010年5月30日 作业成本法和经济增加值的整合与应用 摘 要 目前，全球竞争日益加剧关键词作业成本法经济增加值INTEGRATION AND application BETWEEN ACTIVITY-BASED COSTING AND ECONOMIC VALUE ABSTRACT Presently, with the increasing intensification of global competition, the traditional cost management model and performance appraisal gradually show shortcomings. Activity-Based Costing ( ABC ) and Economic Value Added ( EVA ) are two important technical methods in the area of administrative accounting, existing relatively independent characteristic、connotation and respective defects Meanwhile, roles which ABC and EVA play exist intersection and superposition, mutual applicable complementarity provide opportunity for integration. Starting at basic thoughts of ABC and EVA, the paper contraposes their defects, applies ABC with whole framework and EVA with specific ways, meanning to be both integrated; On that basis, the paper takes DELIXI company as example of case and probes into applied the feasibility of combining the two methods, making cost management and performance appraisal to be more comsummate and comprehensive. KeyWords Activity-Based Costing; Economic Value Added; assigning assets; integration;application 目 录 摘要．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．Ⅰ ABSTRACT．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．Ⅱ 前言．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 1 作业成本法和经济增加值的内涵．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 2 作业成本法和经济增加值的整合背景及互补性分析．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 2.1 作业成本法和经济增加值的整合背景．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．