APPLICATION OF ACTIVITY-BASED COSTING IN SMALL-SIZED EXPRESS PRINTING ENTERPRISE

摘要：

Activity-based costing takes activities as accounting object; and use cost drivers to determine and measures activity volume, followed by the distributing of manufacturing overhead based on activity volume. It has found wide application in a dynamic business environment, as it can describe the cost information in a more scientific and accurate manner. This paper takes small-sized express printing enterprise as the subject of investigation and calculates the cost of eight main products by using activity-based costing. The results were then compared with those obtained with the traditional costing methods and show the advantages of using activity-based costing in those companies with diverse products. The results are expected to provide useful guidance to the product costing in small-sized manufacturing enterprises with diverse products.

关键词： activity-based costing cost drivers express printing enterprise

作者: Ning Zhou Jingwen Qiu Xiaojun Zhang Guozhang Liu

作者单位: School of Economics and Management, Beihang University, Beijing 100191, China School of Foreign Languages, Beihang University, Beijing 100191, China Beijing bigERP Soft Co., Ltd., Beiijing, China

会议类型: 国际会议

会议名称: The Tneth International Conference on Industrial Management(第十届工业管理国际会议 ICIM 2010)

会议地点: 北京

会议语种:英文

页码: 633-636

在线出版日期: 2010-09-16（万方平台首次上网日期，不代表论文的发表时间）