The Application of Activity-Based Costing in E-Commerce Enterprises

Abstract:

E-commerce has been developing quickly in recent years,the main advantage of E-commerce is the lower cost, so that cost control is important in E-commerce enterprises. Activities-Based Costing (ABC) is an new cost accounting method and is suitable to E-commerce. We introduce the cost of E-commerce and analyze the necessity of the application of ABC and then we show the ABC process in an example.

• Periodical: Advanced Materials Research (Volumes 926-930)
• Pages: 3992-3995
• DOI: https://doi.org/10.4028/www.scientific.net/AMR.926-930.3992
• Online since: May 2014
• Authors: Li Ping Xiao*, Zhe Liu, Zhe Li
• Keywords: Activity-Based Costing (ABC), Cost Control, E-Commerce

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