Test and Optimization of ABC-System

DOI

10.2991/mems.2012.109How to use a DOI?

Keywords

cost driver; correlation test; optimization

Abstract

The debate on activity-based costing (ABC) method between researchers focuses on whether the cost driver selection is scientific and how to prove that ABC method is superior to the traditional cost accounting method. In this paper, regression model is adopted to test cost drivers’ correlation based on historical data from HZ-company that has implemented ABCsystem for 3 years. Further optimization of adjustment quotient to the favorable direction is carried out according to the test results with the purpose of heightening cost drivers’ correlation. The test and optimization could verify the scientificity of ABCsystem design and lay a solid foundation for the follow-up activity-based cost management system.

Copyright

© 2012, 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  - Zhu Feng
AU  - Lin Meiping
AU  - Wang Pingxin
PY  - 2012/12
DA  - 2012/12
TI  - Test and Optimization of ABC-System
BT  - Proceedings of the 1st International Conference on Mechanical Engineering and Material Science (MEMS 2012)
PB  - Atlantis Press
SP  - 415
EP  - 418
SN  - 1951-6851
UR  - https://doi.org/10.2991/mems.2012.109
DO  - 10.2991/mems.2012.109
ID  - Feng2012/12
ER  -