Study on the Supervising Cost Accounting Method of the Government-invested Projects Based on Activity Based Cost

摘要：

With enhancing of the supervision, its becoming more and more important to account supervision cost in a scientific way. Activity Based Cost (ABC) is a method, on one hand, it can identify evocable elements of cost by connecting activity with its cost consumptions; on the other hand, it can provide accurate information of cost by connecting products with corresponding activities consumptions. Based on these ideas, one supervision cost account model was established. It involved accumulating direct cost, identifying supervision activities, accumulating distorted and the indirect cost of supervision cost pool, ascertaining the cost driver of supervision, calculating the rate of the supervision cost driver, distributing the expense of supervision cost pool. Government-invested projects supervising cost can be calculated well and truly by this model. The expressions and formulae were list.

关键词： Activity based cost Government-invested projects Supervision cost Distorted cost Indirect cost

作者: YANG Hongxiong LIU Yiliu XU Jin

作者单位: School of Management, Tianjin University, Tianjin, P.R.China 300072 School of Management, Tianjin Un School of Management, Tianjin University, Tianjin, P.R.China 300072 School of Management, Tianjin University of Technology, Tianjin, P.R.China 300384

会议类型: 国际会议

会议名称: The 5th International Conference on Product Innovation Management(第五届产品创新管理国际会议 ICPIM 2010)

会议地点: 武汉

会议语种:英文

页码: 863-867

在线出版日期: 2010-07-10（万方平台首次上网日期，不代表论文的发表时间）