%0 Journal Article
%T Activity-based CVP Model and BEP Analysis<br>基于作业的本量利模型及保本分析
%A WANG Fang-jun{
%A }
%A WAN Wei-wu
%A WANG Ping-xin
%A <br>汪方军
%A 万威武
%A 王平心
%J 系统工程理论与实践
%D 2002
%I 
%X This paper states the theory of Activity-based costing upon the decision failure caused by traditional cost system. So based on the Activity-based cost Behavior analysis, the Activity-based CVP model is proposed and the BEP analysis is expanded to breakeven Output analysis and breakeven activity Analysis; then a case study in a Chinese manufacturing corporation is put forward; finally draw the conclusion.
%K activity-based costing
%K CVP model
%K breakeven analysis<br>作业成本法
%K 本量利模型
%K 保本分析
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1908F3698710BBFEFEE816345F465FEBA5&cid=962324E222C1AC1D&jid=1D057D9E7CAD6BEE9FA97306E08E48D3&aid=55579FD9FBD39357&yid=C3ACC247184A22C1&vid=BC12EA701C895178&iid=38B194292C032A66&sid=9971A5E270697F23&eid=7C3A4C1EE6A45749&journal_id=1000-6788&journal_name=系统工程理论与实践&referenced_num=9&reference_num=11