An improved activity-based costing model for product cost es

发布时间：2021-02-08 00:43

　　In order to evaluate and estimate the costs of products produced in a complex manufacturing environment properly,an improved activity-based costing（ABC） model is presented.By utilizing the input-output analysis method,the complex consumption relationships in a complex manufacturing environment are first expressed.The consumption characteristics（mainly presented by the activity rates） of all production activities are extracted by solving these relationships.Then with the consumption characteristi... 

【文章来源】：High Technology Letters. 2013,19(02)

【文章页数】：7 页


本文编号：3023092