Analysis on the Combination of Activity-Based Costing and Balanced Scorecard

DOI

10.2991/icemse-16.2016.91How to use a DOI?

Keywords

Activity-Based Cost Method; Balanced Scorecard; Feasibility; Necessity

Abstract

At present, the activity-based costing (ABC) and the Balanced Scorecard (BSC) application in the enterprise management, most are analyzed alone on them, very few combine the two together for comparison, but the actual life experience shows that there is a certain correlation between ABC and BSC, the combination of the two companies to use the effect of cost management is more and more obvious. Based on the simple introduction of activity-based costing and the balanced scorecard, this paper analyzes the feasibility of the combination of the two, and explains the necessity of the use of the combination of the two. In today's complex and changeable, the pursuit of innovation in the social environment, the use of the combination of the two will increase the use of each other, and better for enterprise management services.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - ShuLiang Liu
AU  - Jing Wu
PY  - 2016/12
DA  - 2016/12
TI  - Analysis on the Combination of Activity-Based Costing and Balanced Scorecard
BT  - Proceedings of the 2016 International Conference on Education, Management Science and Economics
PB  - Atlantis Press
SP  - 363
EP  - 366
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemse-16.2016.91
DO  - 10.2991/icemse-16.2016.91
ID  - Liu2016/12
ER  -