An Empirical Analysis of Activity Based Costing in Chinese Enterprises
Journal of Finance and Accounting
Volume 4, Issue 5, September 2016, Pages: 301-309
Received: Sep. 19, 2016;
Published: Sep. 19, 2016
Views 3780 Downloads 234
Huijuan Lin, Beijing Institute of Technology Zhuhai Campus, Zhuhai, China
Yanglin Li, Beijing Institute of Technology Zhuhai Campus, Zhuhai, China
Wanxin Li, Beijing Institute of Technology Zhuhai Campus, Zhuhai, China
Follow on us
In recent years, with the rapid development of China's economy, the progress of productive forces and economic system led to the shift from a seller's market to a buyer's market, the single species mass production mode to the varieties and labor intensive industry to technology intensive industry. Therefore, production based on sales have become the norm, once high profits caused capital investment along with the releasing capacity and increasing production, the competition between the enterprises gradually bases on the cost. Therefore, with the needs of business development, a new cost accounting system - activity based costing came into being. Activity based costing is based on the cost driver, which could allocate the indirect manufacturing costs more reasonable, then achieve the purpose of further cost control. In many western developed countries, activity based costing has been used in the enterprise. Although its application scope in Chinese enterprise is not very extensive, it has already got certain attention of many enterprises in China.
Activity Based Costing, Cost Driver, Indirect Manufacturing Cost
To cite this article
An Empirical Analysis of Activity Based Costing in Chinese Enterprises, Journal of Finance and Accounting.
Vol. 4, No. 5,
2016, pp. 301-309.
Zheng superior. CPAs operating cost management research [D]. Hangzhou University of Electronic Science and Technology, 2015.
Chen Hongrong Costing in applications for SMEs [J] Market Modernization, 2015, No. 78611: 254-255.
Kaplan, Robert•S and Atkinson, Advanced management accounting, 3rd edition, Upper Saddle River, NJ 07458: Prentice Hill, 1998
Dai Peng Empirical Study Costing in manufacturing companies use the [D]. Suzhou University, 2012.
George Stabs, (1971). Activity cost accounting and input output accounting.
Kaplan, Robert•S and Atkinson, Advanced management accounting, 3rd edition, Upper Saddle River, NJ 07458: Prentice Hill, 1998.
Eric Kohler, (1954). Dictionary of Accountants.
Cooper, R Does Your Company Need a New Cost System, Journal of Cost Management, Spring 1987, pp. 45-49.
M. Guimaraes, M. Alger, R. Yamada, M. Anderson, C. Hannegan, C. Schonholz, J. Adams, B. Sachs. Time-driven activity-based cost accounting methodology to improve cost-effectiveness in vascular and interventional radiology service at a large university academic medical center [J]. Journal of Vascular and Interventional Radiology, 2016, 27 (3). 11-12.
Waters Peter M. Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs). [J]. Journal of pediatric orthopedics, 2015, 35 (5). 1-2.
Christian Nowak, Christian Linder. Do you know how much your expatriate costs? An activity-based cost analysis of expatriation [J]. Journal of Global Mobility, 2016, 4 (1). 67-68.
Lo, W, Kuo, M-e. Cost impact of float loss on a project with adjustable activity durations [J]. The Journal of the Operational Research Society, 2013, 64 (8). 45-47.