An Aggregation Error Analysis for Activity-based Costing under the Consideration of Resource Consumption Pattern
WU Xiaodan
LIU Dan
SUN Yuanyuan
YUE Dianmin
ZUO Xiangjun
Keywords：costing system designactivity costaggregation erroranalytic modeling
Publication Date：2016-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：7( 48-54 )