A Discuss on Activity-Based Costing Model and it's Practicalization

ZHANG Ren-qian; WEI Fa-jie

doi:10.3969/j.issn.1007-7375.2001.02.005

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DOI: 10.3969/j.issn.1007-7375.2001.02.005

A Discuss on Activity-Based Costing Model and it's Practicalization

ZHANG Ren-qian

WEI Fa-jie

Abstract：There are two models of ABC,that is,the model based on the basic principle and the model based on behavior of cost.From view of practical use of Activity-Based Costing,the paper compares advantages,disadvantages and some characters of these two models of ABC,which were produced by others.A new practical model will be built,which comes from enterprise demonstration.It is called “practicalized” model.And,the problems focused during using this model will be discussed at last.

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Publication Date：2001-01-01

Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)

Pages：4( 18-21 )

INDUSTRIAL ENGINEERING JOURNAL

PKUISTIC

ISSN：1007-7375

Year, Vol.(Issue)：2001,4(2)