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《Journal of Chongqing University(Social Sciences Edition)》 2004-01
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On the Method of MRPⅡCosting Based on the Activity Cost Idea

HUANG Ying (Section of Project and Finance, Chongqing University, Chongqing 400030, China)  
This article discusses the method of MRPⅡ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea .The method integrates the activity costing with MRPⅡ software. It not only solves the implementary difficulty of activity costing, but also upgrades the function of the costing of MRPⅡ software.
【CateGory Index】: F234.2
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【References】
Chinese Journal Full-text Database 1 Hits
1 Chen Zhixiang; Huang Yanfen(School of Management,Zhongshan University, Guangzhou 510275,China);Application of Active-Based Costing (ABC) Theory in ERP System[J];Value Engineering;2004-04
【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
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【Co-references】
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1 Zhao Hechun (Col. Of Econ. & Manag. , North China Univ. of Tech. , Beijing, 100041, China);Study on Enterprise Cost Accounting Models[J];Journal of North China University of Technology;2004-02
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【Secondary References】
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1 Ning Yaping (Peking University, Beijing 100871);A study and analysis of the integration of ERP with ABCM[J];Communication of Finance and Accounting(Academy Version);2006-01
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