Application and Research of Activity-based Costing in Administrative Institutions of China

DOI

10.2991/snce-17.2017.130How to use a DOI?

Keywords

Activity-based Costing; Administrative Institutions; Cost Control

Abstract

After the generation of activity-based costing, more and more people begin to pay attention to the effect on cost management brought by this new theory and method. In addition, more and more enterprises begin to replace the traditional cost accounting methods with activity-based costing to carry out better cost control. However, the activity-based costing is seldom used in the administrative institutions. This paper is to analyze the feasibility of the activity-based costing application in the administrative institutions and provide some suggestions for its application in the administrative institutions

Copyright

© 2017, 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  - Wang Shuo
PY  - 2017/07
DA  - 2017/07
TI  - Application and Research of Activity-based Costing in Administrative Institutions of China
BT  - Proceedings of the 2017 7th International Conference on Social Network, Communication and Education (SNCE 2017)
PB  - Atlantis Press
SP  - 639
EP  - 642
SN  - 2352-538X
UR  - https://doi.org/10.2991/snce-17.2017.130
DO  - 10.2991/snce-17.2017.130
ID  - Shuo2017/07
ER  -