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《Commercial Research》 2003-19
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The Ways of Implementing Activity-based Costing in Chinese Small-and-medium-sized Enterprises

TIAN Zhi-gang, LIU Qiu-sheng  
Small-and-medium-sized enterprises need to simplify the Activity-Based Costing for the purpose of putting it into practice. In this paper such methods as EAD (Expense-Activity-Dependence) matrix and APD (Activity-Product-Dependence) matrix are introduced to fufil this task which may help the enterprises faciliate it in reality.
【CateGory Index】: F276.3
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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
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1 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
2 FU Yuanlue (Xiamen University of China);Strategic Management Accounting Beyond the Firm Boundary[A];[C];2005
3 GONG Huazhang;A Practice of Comprehensive Budget Management in the China National Petroleum Corporation[A];[C];2005
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【Co-references】
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