Innovations in Cost and Performance Management in Manufacturing Industry

摘要：

The paper presents a cost and performance management system, which integrates activity-based costing and economic value added. The calculation method in ABC-EVA system is developed and the detailed implementation steps are discussed. Tracing capital charges to activities is illustrated using activity-capital dependence analysis. And finally the influence is analyzed which ABC-EVA system has on the cost of final products, investment and operation decisions, and economic profit of the company.

关键词： economic value added activity-based costing activity-capital dependence analysis

作者: QIAO Zhi-lin CHEN Lin

作者单位: School of Management,Xian Jiaotong University Xian,Shanxi,P.R.China

会议类型: 国际会议

会议名称: The Fourth International Conference on Management of Innovation and Technology(第四届技术管理与技术创新国际会议 ISMOT04)

会议地点: 杭州

会议语种:英文

页码: 269-272

在线出版日期: 2004-10-24（万方平台首次上网日期，不代表论文的发表时间）