弹性预算法
- 网络Flexible budget
弹性预算法-
作业弹性预算法模型是集成本预算与作业成本法之所长，将两者结合从而构筑起成本管理决策的一种新体系。
Activity-Based Flexible Budget which is the integration of cost budget and Activity-Based Cost ( ABC ), will build a kind of new system of cost management decision .
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作业弹性预算法在航空制造企业中的应用模型
Analysis on the Application Model of the Activity-based Cost in Aeronautical Manufacturer