Transformation of Economic Development and Activity-Based Management
How to apply appropriate cost management mode so to obtain a sustainable competitive advantage is an important issue faced by Chinese enterprises. This paper shows the influence of transformation of economic development on enterprises’ cost management, analyzes the shortcomings of traditional costing mode; then the paper describes the advantages of -based management. The paper focuses on the application of -based management in the enterprises in the transformation period of economic development and provides the concrete steps. In the end, the paper shows the special attentions in applying -based management.
Xi ZHAO Xi-shuan ZHANG Meng ZHAO
School of Management, Tianjin University, Tianjin, China
国际会议
长春
英文
1084-1088
2011-09-03(万方平台首次上网日期,不代表论文的发表时间)