Research on the Theory and Application of Activity-Based Costing

Author: Wang Pingxin
Publisher:
Publish Date: 2001-07-01
Features: This book not only provides a comprehensive and systematic analysis and exploration of the historical context of the emergence of activity-based costing, a series of basic concepts (such as activities, activity chains, cost drivers, etc.), as well as the principles, procedures, and methods of ABC, but also conducts in-depth research on the theory and fundamental design of ABC application. It is particularly noteworthy that the book introduces three typical case studies of manufacturing enterprises implementing ABC design and application, which offer strong practical guidance and reference value for similar enterprises carrying out ABC work.