Research and Application of the Descriptive Model of Costing Process Based on Active-based Costing

被引：0

作者：

Liu, Xiaobing ^{[1
]}

Zhai, Kun ^{[1
]}

Meng, Qiunan ^{[1
]}

Gao, Weidong ^{[2
]}

机构：

[1] Dalian Univ Technol, Coll Management, Dalian 116024, Liaoning, Peoples R China

[2] Dalian Jiatong Univ, Coll Transportat, Dalian 116028, Liaoning, Peoples R China

来源：

2008 INTERNATIONAL SYMPOSIUM ON INTELLIGENT INFORMATION TECHNOLOGY APPLICATION, VOL II, PROCEEDINGS | 2008年

关键词：

D O I：

10.1109/IITA.2008.362

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

In the mature market economy, refined costing management is a core factor for enterprises sustaining success. The accurate and elaborate cost information is the necessary basic information for decision-making and strategy-making of enterprises. On the basis of analyzing the principle of active-based costing and its typical models, the descriptive model of costing process based on active-based costing is proposed through combining the component characteristics of industrial enterprises' production cost. And its costing process and costing methods are researched and expatiated seriously. Finally, the model is developed and applied to certain iron & steel enterprise, which can obtain outing economic and social benefits for enterprises.

引用

页码：32 / +

页数：2