gpk是什么意思

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。

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。