Countermeasure and Research of Activity-Based Costing Applied in the Enterprise of our Country

Abstract:

At the present stage, there are many problems in the implementation of homework cost method in our country enterprise, and most of the enterprises face this or that kind of obstacles on the road of the implementation of homework cost method, so the business case with successful implementation of homework cost method is less. Through the research on the experience abroad and some successful application cases in domestic, theoretical reference and inductions of all the experts and scholars, the author has made systematic comparison analysis. In view of existing problems, he has put forward the corresponding countermeasure to the implementation of homework cost method in our country enterprise.

• Periodical: Applied Mechanics and Materials (Volumes 687-691)
• Pages: 5085-5088
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.687-691.5085
• Online since: November 2014
• Authors: Xing Wei
• Keywords: Application Countermeasures, Homework Cost Method

References

[1] Shangguan YaPing. Effective measures promoting the implementation of homework cost method in China [J]. Friends of Accounting, 2006, 1: 58.

[2] Li Ran. Analysis of the application status of homework cost method in the manufacturing industry[J]. Journal of Accounting Research, 2010, 4: 50-57.

[3] Wang Jianli. Yang Rongben. Talk about application obstacles of homework cost method in our country [J]. Journal of Accounting Monthly, 2008, 3: 93.

[4] Su Guangying. Possibility analysis of the implementation of homework cost method in the domestic enterprises[J]. Friends of Accounting, 2007, 5: 34.

[5] Ye Linhu. Several errors of the implementation of homework cost method [J]. Journal of Learning Issue, 2010, 9: 94.