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《Journal of Beijing Technology and Business University(Social Science)》 2007-02
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The Improvement of Activity-based Standard Cost System with Unit Standard

Pan Aixiang & Lǚ Le(School of Accounting, Beijing Technology and Business University, Beijing 100037)  
It is an economical and ideal choice to introduce the idea of activity-based management into the standard cost system for the full improvement of cost management. However, the establishment of activity-based standard cost remains hard to be solved. Based on the improvement of ABC in both theoretical and practical communities, this paper designs the approach in details to improve the activity-based standard cost: with a focus on unit standard, by estimating the time standard per activity unit and the price standard per time unit to set the cost standard per activity unit and then establish the standard cost per product unit, which makes the activity-based standard cost system more applicable in operation and more prominent in management performance.
【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 Fang Siping (Beijing Vocational & Technical Institute of Industry, Beijing 100042,China);On Implementation of Activity-based Costing[J];Journal of Beijing Vocational & Technical Institute of Industry;2004-03
3 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
4 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
5 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
6 CHEN Yu-qing, YAN Lin(School of Business Administration,Northeastern University, Shenyang 110004, China);Analysis and Comparison of Two Types of Time-driven Activity-based Costing[J];Journal of Northeastern University(Social Science);2005-05
7 YU Li-ping,LI Li-jun,HUANG Xiao-yuan(School of Business Administration,Northeastern University,Shenyang 110004,China);Integrating Activity-based Costing with Target Costing on Organization Design Basis[J];Journal of Northeastern University(Social Science);2006-04
8 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
9 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
10 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
China Proceedings of conference Full-text Database 2 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
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