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《Commercial Research》 2004-13
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The Key to Implement ABC——the Calculation of Activity-Based Cost

LIU Xi-song, DU Dan-li (School of Economics and Management, Harbin Engineering University, Harbin 150001, China)  
As the advanced method of cost management, ABC has attracted wide attention. It is very important to implement ABC well. Its core lies in calculation of activity-based cost. To, further research into the calculation method can enable our country's enterprises To use ABC well, better the management and attain to higher development.
【CateGory Index】： F275.3
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【References】
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1 LIU Xi_song,DU Dan_li(School of Economics and Management, Harbin Engineering University, Harbin 150001,China);Study of enterprise's financial responsibility system based on ABCM[J];Journal of Harbin Engineering University;2005-02
【Co-citations】
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1 ZHANG Zhi-ping,REN Cui-ping(1.Finance Department,Shanghai Meishan Iron and Steel Co.Ltd,Nanjing 210039,Jiangsu,China;2.School of Management,AHUT,Ma'anshan 243002,Anhui,China);The Application of Activity-based Costing in Logistics Cost Accounting[J];Journal of Anhui University of Technology(Social Sciences);2006-03
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8 WANG Nian-xin1, GE Shi-lun1, ZHAO Gui-min2 (1. School of Economics and Management, Jiangsu University of Science and Technology, Zhenjiang 212003, China; 2. Jinzhou Software Co., Ltd., Zhenjiang 212003,China;Shipbuilding cost feedback system based on the dynamic control[J];Ship Engineering;2007-01
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6 Xiang Chongxue School of Management, AHUT, Ma’anshan 243002, Anhui, China;On the Feasibility of the Implementation of ABC for Enterprise: based on the decision-making analysis[A];[C];2009
【Co-references】
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1 ZHAO Jian-mei,OUYANG Li-yun (School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China);Research on Cost Driver Selection in Activity-Based-Costing[J];Journal of Beijing Jiaotong University(Social Sciences Edition);2009-04
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