gpk

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。

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。

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。

Research on Cost Management System Coupling GPK and ABC

GPK与ABC耦合成本管理系统研究

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。

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。

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。