定额成本法

定额成本法定额成本法
  1. 定额成本法与标准成本法的比较

    On the Comparison of the Quota Cost Method and the Norm Cost Method

  2. 在引入作业成本法之前,企业采用定额成本法对产品成本进行核算。

    Before the ABC system , it had taken the fixed cost method as the basic tool of production cost accounting .