Administrative Costs Control by Activity-based Costing for Local Governments in China

摘要：

At present, too high administrative cost in China is being cared about by all the sectors of the society. In order to reduce the high administrative costs in China, we can deepen the institutional reform and effectively reduce staff, and adopt the ways of enterprise management to the governments work and pay attention to performance assessment. This paper first makes analysis on the activity-based costing theory and the content of administrative costs, then applies activity-based costing to administrative costs control for the local government in China.

作者: LI Jun

作者单位: Xijing Institute,Xian, P.R.China, 710123

会议类型: 国际会议

会议名称: 2011 International Conference on Public Administration(2011公共管理国际会议)

会议地点: 成都

会议语种:英文

页码: 734-738

在线出版日期: 2011-10-18（万方平台首次上网日期，不代表论文的发表时间）