The Research of Effectiveness of Using ABC in China's Listed Companies

被引：0
|
作者：
Xu Yan [1 ,2 ]
Cao Deli [2 ]
机构：
[1] Cent Univ Finance & Econ, Coll Accounting, Beijing 100081, Peoples R China
[2] North China Univ Technol, Coll Management & Econ, Beijing 100144, Peoples R China
来源：
PROCEEDINGS OF 2009 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING | 2009年
关键词：
Activity-based costing; Effectiveness; Return on assets;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Since it was introduced to China in the early 1990s, the research and application of activity based costing (ABC) have been improved in China. But compared to the developed western countries, the research and application of ABC in China are still at developing stage. There is no empirical research on the effectiveness of activity-based costing application in China. Based on the theory of the activity-based costing, this paper summarizes the advantages of the activity-based costing and reviews the literature about ABC. The paper demonstrates that the return on asset of listed companies in China is positively relevant with ABC application, and analysis result verifies the effectiveness of application of activity-based costing in the listed companies of China.
引用
收藏
页码：605 / +
页数：3
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