%0 Journal Article
%T Study on Activity-Based Resource Cost Model<br>基于作业的企业资源成本模型研究
%A WANG Fang-jun
%A <br>汪方军
%J 系统工程理论与实践
%D 2004
%I 
%X We analyze the resource definition on the basis of resource flowing chart, and classify resources according to internal characteristics of resource on the assumption of proposed action, resources, resource costs, etc. Then, the cost models of flexible and committed resources are established respectively. Finally, explanations are presented by case study.
%K ABC
%K cost management
%K resource supply and demand
%K cost model<br>作业成本法
%K 成本管理
%K 资源供给与需求
%K 成本模型
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1908F3698710BBFEFEE816345F465FEBA5&cid=962324E222C1AC1D&jid=1D057D9E7CAD6BEE9FA97306E08E48D3&aid=748360E87CC1E7A4&yid=D0E58B75BFD8E51C&vid=B91E8C6D6FE990DB&iid=94C357A881DFC066&sid=339D79302DF62549&eid=1371F55DA51B6E64&journal_id=1000-6788&journal_name=系统工程理论与实践&referenced_num=4&reference_num=13