Application Research on the Activity-Based Costing of Value Chain Accounting

被引：1
|
作者：
Cheng Guang [1 ]
机构：
[1] Henan Inst Engn, Accounting Dept, Zhengzhou, Peoples R China
来源：
2009 SECOND INTERNATIONAL CONFERENCE ON FUTURE INFORMATION TECHNOLOGY AND MANAGEMENT ENGINEERING, FITME 2009 | 2009年
关键词：
value chain; value chain accounting; activity-based cost management;
D O I：
10.1109/FITME.2009.109
中图分类号：
TP301 [理论、方法];
学科分类号：
081202 ;
摘要：
As the development of traditional cost theory, Activity-Based costing (ABC), the integration of cost management and enterprise value-chain, give us a new view to re-consider how to reduce the cost. Comparing with traditional cost management methods, the Value Chain Accounting (VCA)-based ABC extends the scope of cost control and optimizes the value chain through budgeting, decision-making, controlling and evaluating. The application of cost management in Chinese develops slowly, the management should change their concepts, gradually optimize enterprise value chain with value chain-based costing method and implement effective cost management finally.
引用
收藏
页码：412 / 414
页数：3
相关论文
共 50 条
  • [21] Activity-Based Costing
    Jalalabadi, Faryan
    Milewicz, Allen L.
    Shah, Sohail R.
    Hollier, Larry H., Jr.
    Reece, Edward M.
    SEMINARS IN PLASTIC SURGERY, 2018, 32 (04) : 182 - 186
  • [22] The fragmented communication structure within the accounting academia: the case of activity-based costing research genres
    Lukka, K
    Granlund, M
    ACCOUNTING ORGANIZATIONS AND SOCIETY, 2002, 27 (1-2) : 165 - 190
  • [23] A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing
    Hoozee, Sophie
    Hansen, Stephen C.
    JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 2018, 30 (01) : 143 - 167
  • [24] Accounting Entries for Activity-Based Costing System: the Case of a Distribution Company
    Shigaev, Anton
    INTERNATIONAL CONFERENCE ON APPLIED ECONOMICS (ICOAE) 2015, 2015, 24 : 625 - 633
  • [25] The Simple Analytics of Matrix Accounting, Activity-Based Costing, and Linear Programming
    Hughes, Melvin
    JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2016, 27 (03): : 31 - 37
  • [26] Study on the Cost Accounting of the Agricultural Logistics Based on Comprehensive Activity-based Costing
    He Lianyao
    Wang Shuxiang
    PROCEEDINGS OF THE THIRD INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT, BKS ONE & TWO, 2016, : 700 - 706
  • [27] ACTIVITY-BASED COSTING APPLICATION METHODOLOGY FOR MANUFACTURING INDUSTRIES
    Popesko, Boris
    E & M EKONOMIE A MANAGEMENT, 2010, 13 (01): : 103 - 114
  • [28] Application of Activity-Based Costing in Customer Profitability Analysis
    Cai Ju-fang
    Yang Kun-yuan
    ISBIM: 2008 INTERNATIONAL SEMINAR ON BUSINESS AND INFORMATION MANAGEMENT, VOL 1, 2009, : 494 - 497
  • [29] The Application of Activity-Based Costing in Strategic Cost Management
    Kong, Weibin
    2013 INTERNATIONAL CONFERENCE ON ECONOMIC, BUSINESS MANAGEMENT AND EDUCATION INNOVATION (EBMEI 2013), VOL 21, 2013, 21 : 108 - 112
  • [30] Enterprise Quality Cost Research Based on Activity-based Costing
    Li, Chun-Li
    Lu, Hu-Sheng
    PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND MANAGEMENT INNOVATION, 2015, 6 : 608 - 613
12345