gpk

One part is to describe the basic process of GPK by a case . The other part is to introduce the development course of GPK .

第二章由两部分内容组成，一部分是通过一个案例，对弹性边际成本法的基本核算流程进行描述，另一部分重在介绍弹性边际成本法的应用和发展历程。

At first , the content is the analysis of technical features of GPK at micro level , which reveals what benefit do those features bring to cost management .

首先是分析弹性边际成本法在微观层面的技术特点，揭示这些技术特点给企业成本管理带来的好处。

Research on Cost Management System Coupling GPK and ABC

GPK与ABC耦合成本管理系统研究

This paper makes a comparative research on GPK and ABC in four aspects .

研究GPK和ABC实施流程，从四个维度对二者进行比较研究。

According to their advantages and disadvantages in practice , it builds a new costing and management system by merging GPK and ABC .

然后结合各自在实务中的利弊表现，耦合构建出一种具有可操作性的新型成本核算与管理系统。

But a costing method called Flexible Plan Cost Accounting and Contribution Margin Accounting ( GPK ) has been used for a long time in German at the same time , which has been widespread and in the continued improvement .

而与此同时，一种被称为弹性边际成本法的成本管理方法却在德国经久不衰，不但被广泛使用，还在不断的发展和完善。

Although the GPK will help resource management dynamically , but still remains shortcomings if use it independently : lack information of indirect cost , the cost of updated system is too high , and difficult appraise the capacity of resource in short time .

弹性边际成本虽然有助于动态的资源管理，但是独立使用仍然存在一些缺陷，如间接成本信息匮乏、系统更新成本过高以及难以在短时间内对资源能力进行评价。

Because Chinese academia put their most attention to study ABC , this thesis intends to study the technical features and history of GPK and makes the conclusion , which would provide a new visual angle or thinking to the improvement of cost management for the enterprises in our country .

针对我国学术界长期专注于作业成本法研究的情况，本文希望通过分析和总结弹性边际成本法的技术特点和发展经验，为我国企业的成本管理发展提供新的视角和思路。