The Research on Cost Management of Steel Pipe Enterprise Based on Activity-Based Costing

Hao Peng Geng; Shao Hua Dong; Hua Zhang

doi:10.4028/www.scientific.net/AMM.529.763

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HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vol. 529The Research on Cost Management of Steel Pipe...

The Research on Cost Management of Steel Pipe Enterprise Based on Activity-Based Costing

Abstract:

In this paper, through analyzing the current cost management process of a steel pipe enterprise, the disadvantages of the method used in the enterprise is pointed out. Cost deviation can be greatly reduced by using Activity-Based Costing. Finally, a cost management system is developed.

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Periodical:

Applied Mechanics and Materials (Volume 529)

Pages:

763-767

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.529.763

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Online since:

June 2014

Authors:

Hao Peng Geng*, Shao Hua Dong, Hua Zhang

Keywords:

Activity-Based Costing, Cost Drivers, Cost Management, Cost Pool

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