Modeling and Error Analysis of Time-Driven Activity-Based Costing

摘要：

According to the fundamental principles of Time-Driven -Based Costing, this paper sets up a mathematical model to solve problems on the cost of cost objects and analyzes errors occurred during the implementation process of TDABC. By taking a case, it demonstrates the applications of this model and the effects on cost account by errors. The emphasis is laid on the demonstration of data source in the models applications.

作者: Xiao-dan WU Yun-feng WANG Dian-min YUE Zong-jia SUN

作者单位: School of Management, Hebei University of Technology, Tianjin, China

会议类型: 国际会议

会议名称: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

会议地点: 长春

会议语种:英文

页码: 401-405

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）