Research on Application of Activity-based Costing in Enterprise Product Pricing
The primary purpose of enterprises is to make profits. Being the monetary value of goods, price has close correlation with.corporate profits. The product cost plays an important foundation role in pricing. With the high development of new technology, it is absolute that traditional cost accounting methods can not meet the automotive industrys need for accurate cost information. Activity Based Costing (ABC), which focuses on activity and its cost driver, can determine the cost of the product to arrive at a reasonable price much more accurately. The case in the article shows that the Activity Based Costing provides accurate cost information for enterprise and can be scientific basis in pricing.
Activity Based Costing (ABC) Product cost Enterprise Pricing
Yu Dandan
School of Management, Wuhan University of Technology, Wuhan, P.R.China, 430070
国际会议
The 8th International Conference on Innovation and Management(第八届创新与管理国际会议 ICIM 2011)
日本福冈
英文
375-378
2011-11-30（万方平台首次上网日期，不代表论文的发表时间）