gpk

According to their advantages and disadvantages in practice, it builds a new costing and management system by merging GPK and ABC.

然后结合各自在实务中的利弊表现，耦合构建出一种具有可操作性的新型成本核算与管理系统。

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But a costing method called Flexible Plan Cost Accounting and Contribution Margin Accounting ( GPK) has been used for a long time in German at the same time, which has been widespread and in the continued improvement.

而与此同时，一种被称为弹性边际成本法的成本管理方法却在德国经久不衰，不但被广泛使用，还在不断的发展和完善。

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Although the GPK will help resource management dynamically, but still remains shortcomings if use it independently: lack information of indirect cost, the cost of updated system is too high, and difficult appraise the capacity of resource in short time.

弹性边际成本虽然有助于动态的资源管理，但是独立使用仍然存在一些缺陷，如间接成本信息匮乏、系统更新成本过高以及难以在短时间内对资源能力进行评价。

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Research on Cost Management System Coupling GPK and ABC

GPK与ABC耦合成本管理系统研究

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One part is to describe the basic process of GPK by a case. The other part is to introduce the development course of GPK.

第二章由两部分内容组成，一部分是通过一个案例，对弹性边际成本法的基本核算流程进行描述，另一部分重在介绍弹性边际成本法的应用和发展历程。

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This paper makes a comparative research on GPK and ABC in four aspects.

研究GPK和ABC实施流程，从四个维度对二者进行比较研究。

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At first, the content is the analysis of technical features of GPK at micro level, which reveals what benefit do those features bring to cost management.

首先是分析弹性边际成本法在微观层面的技术特点，揭示这些技术特点给企业成本管理带来的好处。

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