长期增量成本在实际应用中的难点分析

Acta Metallurgica Sinica(English letters)

长期增量成本在实际应用中的难点分析

黄秀清，司先秀

北京邮电大学经济管理学院

收稿日期:2005-09-15 修回日期:1900-01-01 出版日期:2006-01-30

TheanalysisofdifficultiesintheimplementationofLRIC

Huang Xiu-qing，SI Xian-xiu

School of Economics & Management，BUPT

Received:2005-09-15 Revised:1900-01-01 Online:2006-01-30

摘要/Abstract

摘要： 本文介绍了长期增量成本及其三种主要测算方法，较为深入地分析了这些方法在实际应用中的困难，并对这些难点提出了一些可行的解决方案。

关键词: 长期增量成本, 自上而下, 自下而上, 实施难点

Abstract: The article introduced the LRIC and three methods to compute it, and then in-depth analyzed the difficulties in implementation of these methods. At the end, the article suggested some solutions to these difficulties.

Key words: LRIC, Up-bottom, Bottom-up, Difficultiesinimplementation

中图分类号:

F626.46

黄秀清，司先秀. 长期增量成本在实际应用中的难点分析[J]. Acta Metallurgica Sinica(English letters).

Huang Xiu-qing，SI Xian-xiu. TheanalysisofdifficultiesintheimplementationofLRIC[J]. Acta Metallurgica Sinica(English letters).