Design of Activity-based Costing Model Based on the Reciprocal Cost Sharing

被引：1

作者：

Hao, Suli ^{[1
]}

Ding, Rijia ^{[1
]}

机构：

[1] China Univ Min & Technol, Sch Management, Beijing, Peoples R China

来源：

WMSO: 2008 INTERNATIONAL WORKSHOP ON MODELLING, SIMULATION AND OPTIMIZATION, PROCEEDINGS | 2009年

关键词：

D O I：

10.1109/WMSO.2008.78

中图分类号：

TP3 [计算技术、计算机技术];

学科分类号：

0812 ;

摘要：

One of the difficulties of activity-based costing is the support departments (faces products/service indirectly) reciprocal cost sharing, and it is crucial to calculate product/service cost. Based on the reciprocal cost sharing of support departments, the thesis established the activity-based costing model. The model is defined as total activity-based costing model in the paper. The accuracy of product cost is improved by using the model, and the application fields of activity-based costing are expanded.

引用

页码：229 / 232

页数：4

共 9 条

[1] Atkinson A.A., 2001, Management Accounting
[2] Extending simulation modeling to activity-based costing for clinical procedures
Glick N.D.
Blackmore C.C.
Zelman W.N.
[J]. Journal of Medical Systems, 2000, 24 (2) : 77 - 89
[3] HAO SL, 2007, J ACCOUNTING FRIEND, V6, P87
[4] HAO SL, 2006, ENTERPRISE EC, P132
[5] Hao SL, 2007, PROCEEDINGS OF THE 2007 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING, FINANCE ANALYSIS SECTION, P191
[6] WANG FJ, 1999, J SHANXI ACCOUNTING, V2, P32
[7] WANG PX, 2001, RES ACTIVITY BASED C, P7
[8] WANG ZH, 2005, IMPLEMENT REGULATION
[9] ZHANG RQ, 2003, RES PRODUCTION ABILI

← 1 →