The Determination of Cost Drivers under Activity-Based Costing

摘要：

The activity-based costing divides the business activities of enterprise into a series of activities, and it indirectly calculates the product costs by the measurement of activity costs. Cost driver reveals the reasons for implementing activities and the measuring index of the level of activities consuming resources. Therefore, research on cost driver and its selection method becomes the key to effectively implementing activity-based costing. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.

关键词： activity-based costing cost driver resource driver activity driver

作者: Yanmei Sheng

作者单位: Economic Management School, Daqing Petroleum Institute, Daqing, 163318, China

会议类型: 国际会议

会议名称: The Ninth Wuhan International Conference on E-Business(第九届武汉电子商务国际会议)

会议地点: 武汉

会议语种:英文

页码: 1680-1682

在线出版日期: 2010-05-29（万方平台首次上网日期，不代表论文的发表时间）