Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Industrial Engineering Journal》 2006-06
Add to Favorite Get Latest Update

The Analysis and Application of the SMT Production Line Based on ABC

LI Bing-xiang,PEI Xiao-jie,HUANG Quan-chuan(School of Business Management,Xi'an University of Technology,Xi'an 710048,China)  
Calculating the cost of SMT producing line of integrated circuit used in computer by means of analyzing activity-based costing theory,this paper presents a new method based on cost driver theory.This method provides more accurate cost than those for production management and lays a solid foundation for effectively controlling the product cost and improving the competitive ability of products.
【CateGory Index】: F275.3
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【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 WU Wei-xia Department of Business Administration of Beijing Institution of Clothing Technology, Beijing 100029, China;Necessity and Probability of Implement of ABM in Apparel Enterprises[J];Journal of Beijing Institute of Clothing;2004-01
3 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
4 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
5 Pan Aixiang & Lǚ Le(School of Accounting, Beijing Technology and Business University, Beijing 100037);The Improvement of Activity-based Standard Cost System with Unit Standard[J];Journal of Beijing Technology and Business University(Social Science);2007-02
6 TIAN Zhi-gang, LIU Qiu-sheng;The Ways of Implementing Activity-based Costing in Chinese Small-and-medium-sized Enterprises[J];Commercial Research;2003-19
7 XU Xue-jun,HUA Xue-lan (School of Business Administration,South China University of Technology,Guangzhou 510640,China);On Cost Management Research in ERP Operation Costing[J];Commercial Research;2003-21
8 ZHANG Qi-wei(Plate Co.Ltd.Benxi Steel,Benxi,Liaoning,117000,China);On the Application of Enterprise Resource Plan in China and Its Perspective[J];Journal of Liaoning Institute of Science and Technology;2007-03
9 REN Zhong-qi, YANG Xiu-ping (Accounting Dept. China Coal Economic College, Yantai 264005, China);On the Application of Activity-Based Costing & Its Management[J];Journal of China Coal Economic College;2000-04
10 HUANG Ying (Section of Project and Finance, Chongqing University, Chongqing 400030, China);On the Method of MRPⅡCosting Based on the Activity Cost Idea[J];Journal of Chongqing University(Social Sciences Edition);2004-01
【Co-references】
Chinese Journal Full-text Database 6 Hits
1 OUYANG Li-yun,ZHAO Jian-mei(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China);Research on the Cost Driver Selection Based on ABC[J];Journal of Beijing Jiaotong University(Social Sciences Edition);2006-01
2 ZHANG Ren qian, WEI Fa jie (Management School of Beijing University of Aeronautics and Astronautics,Beijing 100083,China);A Discuss on Activity-Based Costing Model and it's Practicalization[J];Industrial Engineering Journal;2001-02
3 Schweitzer M 1) Wei Fajie 2) ( 1)Tübingen University,Germany 2)Management School of Beijing University of Aeronautin & Astronuntin,Beijing,100083 );The Structure of Cost Function in the Activity-Based Costing System[J];INDUSTRIAL ENGINEERING JOURNAL;1998-03
4 TIAN Ying zhi, ZHU GE Liang, CHEN Jun fang (Aetna School of Management, Shanghai Jiao Tong University, Shanghai 200052, China);The Application of ABC in Chinas Manufacturing Enterprise: A Case Study[J];Industrial Engineering and Management;2002-04
5 WANG Kan-liang, SU Qin (The School of Management, Xi’an Jiaotong University, Xi’an 710049,China);Suppliers Selection and Evaluation Using Activity-Based Costing[J];Computer Integrated Manufacturing Systems;2001-07
6 Zhang Rui;The Application Study on Activity-based Costing in Cigarette Manufacturing Industry[J];Accounting Research;2006-07
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved