The Research of Effectiveness of Using ABC in Chinas Listed Companies

摘要：

Since it was introduced to China in the early 1990s, the research and application of activity based costing (ABC) have been improved in China. But compared to the developed western countries, the research and application of ABC in China are still at developing stage. There is no empirical research on the effectiveness of activity-based costing application in China. Based on the theory of the activity-based costing, this paper summarizes the advantages of the activity-based costing and reviews the literature about ABC. The paper demonstrates that the return on asset of listed companies in China is positively relevant with ABC application, and analysis result verifies the effectiveness of application of activity-based costing in the listed companies of China.

关键词： Activity-based costing Effectiveness Return on assets

作者: XU Yan CAO Deli

作者单位: College of Accounting,Central University of Finance and Economics,P.R.China,100081 College of Management and Economics,North China University of Technology,P.R.China,100144

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 605-611

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）