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小微工業(yè)企業(yè)作業(yè)成本法應(yīng)用研究——以廣西省為例

發(fā)布時(shí)間:2018-04-25 01:27

  本文選題:小微 + 工業(yè); 參考:《財(cái)會(huì)通訊》2013年11期


【摘要】:正一、廣西小微工業(yè)企業(yè)推廣作業(yè)成本法的重要性與意義(一)廣西小微工業(yè)企業(yè)推廣作業(yè)成本法對(duì)經(jīng)濟(jì)社會(huì)發(fā)展的重要性隨著小微工業(yè)企業(yè)在廣西的較快發(fā)展,小微工業(yè)企業(yè)對(duì)廣西經(jīng)濟(jì)社會(huì)發(fā)展的重要性愈來(lái)愈突出。根據(jù)廣西統(tǒng)計(jì)局2012年1~7月發(fā)布的全區(qū)經(jīng)濟(jì)運(yùn)行情況顯示,規(guī)模以上工業(yè)中,小微型工業(yè)企業(yè)和大中型工業(yè)企業(yè)增加值分別同比增長(zhǎng)27.7%和9.8%,對(duì)規(guī)模以上工業(yè)增長(zhǎng)的貢獻(xiàn)率分別為61.3%和38.7%,分別拉動(dòng)
[Abstract]:First, the importance and significance of popularizing activity-based costing in Guangxi small and micro industrial enterprises (1) the importance of promoting activity-based costing in Guangxi small and micro industrial enterprises for economic and social development with the rapid development of small and micro industrial enterprises in Guangxi. The importance of small and micro-industrial enterprises to Guangxi's economic and social development is becoming more and more prominent. According to the economic operation of the whole region published by Guangxi Bureau of Statistics from January to July 2012, among the industries above the scale, The value added of small and micro industrial enterprises and large and medium-sized industrial enterprises increased by 27.7% and 9.8% respectively, and the contribution rates to industrial growth above scale were 61.3% and 38.7% respectively.
【作者單位】: 賀州學(xué)院;
【基金】:賀州學(xué)院省級(jí)培育項(xiàng)目“成本飆升形勢(shì)下廣西小微工業(yè)企業(yè)作業(yè)成本法核算體系設(shè)計(jì)研究”(項(xiàng)目編號(hào):2012PYSK01)的階段性研究成果
【分類號(hào)】:F406.72
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本文編號(hào):1799159

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