DocumentCode
3526829
Title
Transformation of economic development and activity-based management
Author
Zhao, Xi ; Zhang, Xi-shuan ; Zhao, Meng
Author_Institution
Sch. of Manage., Tianjin Univ., Tianjin, China
Volume
Part 2
fYear
2011
fDate
3-5 Sept. 2011
Firstpage
1084
Lastpage
1088
Abstract
How to apply appropriate cost management mode so to obtain a sustainable competitive advantage is an important issue faced by Chinese enterprises. This paper shows the influence of transformation of economic development on enterprises´ cost management, analyzes the shortcomings of traditional costing mode; then the paper describes the advantages of activity-based management. The paper focuses on the application of activity-based management in the enterprises in the transformation period of economic development and provides the concrete steps. In the end, the paper shows the special attentions in applying activity-based management.
Keywords
commerce; costing; economics; Chinese enterprises; activity-based management; cost management; economic development; sustainable competitive advantage; traditional costing mode; Acceleration; Cost accounting; Economics; Production; Resource management; Activity-Based Costing; Cost Management; Transformation of Economic Development;
fLanguage
English
Publisher
ieee
Conference_Titel
Industrial Engineering and Engineering Management (IE&EM), 2011 IEEE 18Th International Conference on
Conference_Location
Changchun
Print_ISBN
978-1-61284-446-6
Type
conf
DOI
10.1109/ICIEEM.2011.6035344
Filename
6035344
Link To Document