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《Modern Finance and Economics》 2003-09
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The Applicability of the Activity-based Costing to the Small and Medium-sized Enterprises and the Barrier Analysis in Practice

Quan Yingshu  
Activity-based Costing(ABC) is an advanced costing and management method. It can provide relevant and accurate cost information. ABC can be applied not only in huge enterprises but also in small and medium-sized enterprises. This article makes a preliminary exploration of the ABC's application in small and medium-sized enterprises.
【CateGory Index】: F275
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【References】
Chinese Journal Full-text Database 1 Hits
1 YI Xiuqin;YUE Yue;WANG Yuexue;;Performance Appraisal System of Small and Medium Sized Manufacturing Enterprises with Activity-Based Costing[J];商业经济;2016-04
【Citations】
Chinese Journal Full-text Database 1 Hits
1 QIAO Zhong, WANG Xue yan, WEI Bao ping (College of Management Engineering, China Agricultural University, Beijing 100083, China);Study on Application of ABC in Medium-Small Enterprise[J];中国农业大学学报(社会科学版);2002-01
【Co-citations】
Chinese Journal Full-text Database 2 Hits
1 YU Na;NI Tao-tao;GE Shuai-shuai;College of Mining Engineering,China University of Mining Technology School of Mines;;Research on Mine Hydraulic Prop Cost Based on ActivityBased Costing[J];煤炭技术;2013-09
2 Quan Yingshu;The Applicability of the Activity-based Costing to the Small and Medium-sized Enterprises and the Barrier Analysis in Practice[J];现代财经-天津财经学院学报;2003-09
【Co-references】
Chinese Journal Full-text Database 1 Hits
1 Quan Yingshu;The Applicability of the Activity-based Costing to the Small and Medium-sized Enterprises and the Barrier Analysis in Practice[J];现代财经-天津财经学院学报;2003-09
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