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《Economic Survey》 2004-06
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Improve Competitiveness Through Activity—Based Costing System

QIN Zhong—fu (Zhengzhou College of Economics and Administration Cadre, Zhengzhou 450052, China)  
After an introducnon on the characteristics of ABC, the paper analyzes the connotation of operation management and its advantage for improving firms' competitive edge. Based on this, a new method for operation cost management.
【CateGory Index】: F275
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Chinese Journal Full-text Database 4 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 LIU She, HUANG Xing-jian, BIN Jian(Southwest Jiaotong University, Chengdu 610031, China);Application Study of Activity Based Costing in the Logistics Cost Management[J];Logistics Management;2005-03
3 ;关于企业物流作业成本法的研究[J];Special Zone Economy;2006-05
4 LI Guang - hui(Department of Accounting, Xingtai University, Xingtai, Hebei, 054001, China);Reflections on Dissemination of Activity - Based Cost Management in China[J];Journal of Xingtai University;2004-04
【Secondary References】
Chinese Journal Full-text Database 1 Hits
1 Zhang Chong1,Zheng Shaoyu2,Wang Wei1(1.Administrant Brigade of Postgraduate,Institute of Command & Technology of Equipment,Beijing 101416,China; 2.Dept.of Equipment Acquisition,Institute of Command & Technology of Equipment,Beijing101416,China);Analysis of Environmental Factors Impact on Maintenance Costs of Tentative Equipment[J];Ordnance Industry Automation;2011-08
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