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《Industrial Engineering and Management》 2002-04
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The Application of ABC in Chinas Manufacturing Enterprise: A Case Study

TIAN Ying zhi, ZHU GE Liang, CHEN Jun fang (Aetna School of Management, Shanghai Jiao Tong University, Shanghai 200052, China)  
The paper illustrates the constraints of Activity based Costing System with the case study of a manufacturing enterprise, including problems raised from the failure of meeting the prerequisites of ABC and the inherent defects of ABC itself. Comparisons are made of several improvement methods, and some suggestions are put forward on the application of ABC in Chinas manufacturing enterprises.
【CateGory Index】: TP399
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