英语翻译本文在此背景下,从作业成本法的理论框架着手,简单探讨我国制造业是如何运用作业成本法突破“瓶颈”,通过作业成本法在我国制造业企业具体应用的案例,来阐述作业成本法在现阶

Question

英语翻译
本文在此背景下,从作业成本法的理论框架着手,简单探讨我国制造业是如何运用作业成本法突破“瓶颈”,通过作业成本法在我国制造业企业具体应用的案例,来阐述作业成本法在现阶段我国制造业所带来的效益及其实施的条件和优缺点.从而进一步提出对于企业实施作业成本法的改良建议,在一定程度上帮助企业克服实际操作中的难题,使我国制造业能在成本信息核算,成本管理控制上得到进一步的提高,从而增强企业的竞争力.

Answer 1

In this context, this paper, from the theoretical framework of Activity-Based Costing to start with a simple study of China's manufacturing industry is how to use the activity-based costing breakthrough "bottleneck" through activity-based costing application-specific manufacturing enterprises in China's case, to set out activity-based costing At this stage, the benefits of China's manufacturing industry and the implementation of the conditions and the advantages and disadvantages. Thus further proposed operating costs for enterprises to implement improvements to the law, to a certain extent, to help enterprises to overcome the practical operation of the problems, so that China's manufacturing cost information in accounting, cost management and control has been further improved, thereby enhancing competitiveness of enterprises force.