Title :
Application Research on the Activity-Based Costing of Value Chain Accounting
Author_Institution :
Accounting Dept., Henan Inst. of Eng. Zhengzhou, Zhengzhou, China
Abstract :
As the development of traditional cost theory, Activity-Based costing (ABC), the integration of cost management and enterprise value-chain, give us a new view to re-consider how to reduce the cost. Comparing with traditional cost management methods, the Value Chain Accounting (VCA)-based ABC extends the scope of cost control and optimizes the value chain through budgeting, decision-making, controlling and evaluating. The application of cost management in Chinese develops slowly, the management should change their concepts, gradually optimize enterprise value chain with value chain-based costing method and implement effective cost management finally.
Keywords :
accounting; costing; activity based costing; application research; budgeting; cost control; cost management; cost theory; decision making; enterprise value chain; value chain accounting; Asset management; Conference management; Cost function; Costing; Engineering management; Information management; Optimization methods; Research and development management; Supply chain management; Technology management; activity-based cost management; value chain; value chain accounting;
Conference_Titel :
Future Information Technology and Management Engineering, 2009. FITME '09. Second International Conference on
Conference_Location :
Sanya
Print_ISBN :
978-1-4244-5339-9
DOI :
10.1109/FITME.2009.109