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《Journal of Beijing Institute of Machinery》 2003-01
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Cost drive in the Activity-based Cost and its database

YIN Hongyan, ZHANG Zhifeng(School of Business, Beijing Institute of Machinery, Beijing 100085, China)  
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource,i.e,it regards cost drive as the allotment criterion. Analyses of the database design of cost drive in the Activitybased Costing will help to develop and research the Activitybased Costing software.The theory is that the implication and classification of Activitybased Costing are the basis of the database design of cost drive in Activity Based Costing. All data in original form of finance and nonfinance in Activity Based Costing are put in database, so that different aims of decisionmaking can adopt different coordination modes.
【CateGory Index】: F275.3
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 ZHENG Yun,WEN Yang (School of Economic and Management, Beijing University of Aeronautics and Astronautics, Beijing 100083, China);Standard Costing System Research Based on Activity-based Costing Approach[J];Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition);2004-03
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8 FENG Bao-jun 1 , SUN Xiu-xia 1 , YANG Xue-qin 2 ( 1.School of Business Management , Faculty of Management and Economics , Dalian University of Technology , Dalian 116024 , Liaoning , China ; 2.Financial Department , Dalian University of Technology , Dalian 116024 , Liaoning , China );The ABC Student' s Educational Cost Accounting Model of Research University : A Case Study of M University[J];Journal of Management Case Studies;2013-02
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【Co-references】
Chinese Journal Full-text Database 10 Hits
1 YU Ning (School of Management Science and Engineering,AHUT,Ma'anshan 243002,Anhui,China);On Cost Controlling under ERP[J];Journal of Anhui University of Technology(Social Sciences);2006-01
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【Secondary References】
Chinese Journal Full-text Database 2 Hits
1 LUO Yufang,LI Qiang,HAN Hongbo(Institute of Space System Engineering,China Academy of Space Technology,Beijing 100094);A Telemetry Parameter Configuration Tool Based on Graphic Modeling[J];Journal of Spacecraft TT&C Technology;2012-05
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