A Case Study on ABC Implementation in Chinese Cigarette Company
This paper deals with the case study of implementation of activity-based costing in a Chinese medium-sized cigarette company. It aims to develop an ABC system for the company in order to calculate the product costs more accurately and make correct managerial and strategic decisions. Firstly it introduces current developing status and cost calculation system applied in Chinese tobacco industry. Secondly it designs the ABC system in this cigarette company, mainly includes the identified activities, cost pools and cost drivers . It also compares data information between conventional cost system and ABC system and gets conclusions : conventional cost system has distorted the cost informat ion. Thirdly it discusses the applications of ABC in this cigarette company. Also some suggestions such as resetting products prices and reorganizing products lines are offered to improve the companys decision ma king by using ABC system.
activity-based costing conventional costing tobacco industry allocation
Shi Wenao Angappa Gunasekaran
College of Industrial and Commercial Administration, Tianjin Polytechnic University, Tianjin, P.R.Ch Charlton College of Business, University of Massachusetts-Dartmouth, North Dartmouth, USA ,MA 02747-
国际会议
4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)
武汉
英文
800-809
2009-08-22（万方平台首次上网日期，不代表论文的发表时间）