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An Analysis on Implementation of Activity-Based Cost Management in Chinese Manufacturing Industry

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Periodical:

Applied Mechanics and Materials (Volumes 26-28)

Pages:

993-995

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.26-28.993

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Online since:

June 2010

Authors:

Li Guo, Yun Yang

Keywords:

Accounting, Activity-Based, Cost, Cost Management, Manufacturer, Value Added Activitiy

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© 2010 Trans Tech Publications Ltd. All Rights Reserved

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References

[1] R.S. Kaplan in In Defense of Activity -Based Cost Management, volume3 of Management Accounting , Institute of Management Accountants (1992).

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[2] H.X. Fen and L.X. Cao, Suggestions on ABCM Implemtation in Chinese Manufacturing Industry ( Financial Accounting publication, China, 2009).

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[3] Y.X. Zhen, Evolution of ABCM and Its Future, ( Auditing and Finance publication, China, 2009 ).

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[4] C. Yuan, Current Applicating Constrains in ABCM and the Optimizing way, ( Business China, China 2010 ).

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[5] L.W. Hua and L.W. Xing Issues on ABCM Application in Iron &Steel Industry ( Mordern Accounting, China , 2010).

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