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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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Chinese Journal Full-text Database 1 Hits
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
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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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