The Research on Xiao Long Mines Estimating Cost & Strategic Cost Management

摘要：

The paper analyzes the theory on SCM. The object is the Xiao Long Mines cost expediture constitution. It formed a way,the work flow model analysis tool,estimating the cost of Xiao Long Mine. This way is combined with the theories of ABC,TOC and SCM.In conclusion,it clarifies the improvement on account issue concerning the activity and convergence character.

关键词： Activity-Based Costing (ABC) Cost Driver,Strategic Cost management Theory Of Constraints

作者: Yan Xu Qun Liu

作者单位: Management School,Tianjin University of Technology,Tianjin,China The Art School,Tianjin University of Technology,Tianjin,China

会议类型: 国际会议

会议名称: 2009 IEEE 16th International Conference on Industrial Engineering and Engineering Management(IEEE第16届工业工程与工程管理国际学术会议)

会议地点: 北京

会议语种:英文

页码: 536-540

在线出版日期: 2009-10-21（万方平台首次上网日期，不代表论文的发表时间）