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《Journal of Beijing Vocational & Technical Institute of Industry》 2004-03
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On Implementation of Activity-based Costing

Fang Siping (Beijing Vocational & Technical Institute of Industry, Beijing 100042,China)  
This article analyzes the possible problems faced by the enterprises which implement ABC, discusses the critical success factors of and the efficiency and profitability achieved by implementing ABC,and points out the necessity of implementing ABC at present stage in China.
【CateGory Index】: F275.3
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 XU Hui( School of Business and Administration,Anhui University,Hefei,230039,Anhui);An Analysis of Activity[J];Journal of Anhui Agricultural University;2004-03
2 Mu Linjuan(School of Accounting,Beijing Technology & Business University,Beijing 100037);A Dynamic Program:ABC Joining the Financing Accounting System[J];Journal of Beijing Technology and Business University;2005-02
3 Pan Aixiang & Lǚ Le(School of Accounting, Beijing Technology and Business University, Beijing 100037);The Improvement of Activity-based Standard Cost System with Unit Standard[J];Journal of Beijing Technology and Business University(Social Science);2007-02
4 JI Guo-zhong (Business college of East China Normal University, Shanghai, 200062, China);The Practice of Strategic Cost Management in State-owned Enterprises[J];Commercial Research;2004-22
5 ZHANG Qi-wei(Plate Co.Ltd.Benxi Steel,Benxi,Liaoning,117000,China);On the Application of Enterprise Resource Plan in China and Its Perspective[J];Journal of Liaoning Institute of Science and Technology;2007-03
6 HUANG Ying (Section of Project and Finance, Chongqing University, Chongqing 400030, China);On the Method of MRPⅡCosting Based on the Activity Cost Idea[J];Journal of Chongqing University(Social Sciences Edition);2004-01
7 LUO Xian-jin (Hunan Industrial University of Worker,Xiangtan 411104,China);Study on Cost Calculating Way and Reform Pattern[J];Journal of Hunan Institute of Engineering;2002-01
8 CHANG Liang-feng1, WANG Jing2, HUANG Xiao-yuan1 (1. School of Business Administration,Northeastern UniversityShenyang 110004,China; 2. Shanghai BaoSteel International Trade Company,Shanghai 201900,China);The Cost Model and Its Optimization in Supply Chain[J];Systems Engineering;2002-06
9 OU Pei-yu~1,WANG Ying-luo~1,WANG Pin-xin~1,ZHU Li-xin~2 (1.School of Management,Xi'an Jiaotong University,Xi'an 710049,China;2.School of Science,Air Force Engineering University,Xi'an 710051,China);The Application of Composite DEA in Activity Analysis and Evaluation[J];Systems Engineering;2006-06
10 LI Bing-xiang,PEI Xiao-jie,HUANG Quan-chuan(School of Business Management,Xi'an University of Technology,Xi'an 710048,China);The Analysis and Application of the SMT Production Line Based on ABC[J];Industrial Engineering Journal;2006-06
China Proceedings of conference Full-text Database 3 Hits
1 ;The Problem&the Settlement of the Appliance of the Active-based-costing(ABC)Methord in China[A];[C];2006
2 Wang PingXin Wu QingHua (Management School of Xi'An JiaoTong University, ShanXi Xi'An , 710049);Activity value analysis and value-based management: An integrated framework[A];[C];2005
3 Hu wei1,Xu Jialin2 (1.Hubei University of Economics,Wuhan 430205,China; 2.Zhongnan University of Economics and Law,Wuhan 430073,China);The Management Accounting in China:Introduction,Development and consideration[A];[C];2011
【Co-references】
Chinese Journal Full-text Database 5 Hits
1 YAN Shui xian;Developing Trend of the Accounting[J];Sci/tech Information Development & Economy;2005-05
2 LI Ai-hua,CAO Xia(School of Business Administration,Shenyang University,Shenyang 110041,China);On the cost of operation[J];Journal of Shenyang University;2003-03
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