Notice of RetractionResearch on statistical service method of production cost based on “MBO” model

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

Take variable cost and fixed cost of management accounting as the master line, theories of Activity-Based Costing as the key, combine theories of statistics, management science, flow reforger, this article divides the cost into fixed cost, variable cost, activity cost and defective products cost on the basis of fully study as well as make pointed and systemic references to “MBO” cost management model according to activity cost. With the instruction of this model theory, the quality and the effectiveness of the product cost information could be greatly improved and prompt valuable information could be supplied for the enterprise decision-making and economic efficiency.