Research on the Application of Activity-Based Costing Based on the Concept of the New Accounting Standards

Qiu Yue Cui; Xue Ren Dong; Yu Zhen Ma; Long Li

doi:10.4028/www.scientific.net/AMR.1006-1007.486

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HomeAdvanced Materials ResearchAdvanced Materials Research Vols. 1006-1007Research on the Application of Activity-Based...

Research on the Application of Activity-Based Costing Based on the Concept of the New Accounting Standards

Abstract:

We encountered many obstacles in the implementation process of Activity-based Costing. But the new accounting standards fully embody a new accounting concept, coinciding with the concept of Activity-based Costing, and it brings a new opportunity to implement Activity-based Costing. The paper discusses the content.

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Periodical:

Advanced Materials Research (Volumes 1006-1007)

Pages:

486-489

DOI:

https://doi.org/10.4028/www.scientific.net/AMR.1006-1007.486

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Online since:

August 2014

Authors:

Qiu Yue Cui, Xue Ren Dong*, Yu Zhen Ma, Long Li

Keywords:

Activity-Based Costing, Application, New Accounting Standards

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* - Corresponding Author

References

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