DocumentCode
2441719
Title
Design of Activity-based Costing Model Based on the Reciprocal Cost Sharing
Author
Hao, Suli ; Ding, Rijia
Author_Institution
Sch. of Manage., China Univ. of Min. & Technol., Beijing
fYear
2008
fDate
27-28 Dec. 2008
Firstpage
229
Lastpage
232
Abstract
One of the difficulties of activity-based costing is the support departments (faces products/service indirectly) reciprocal cost sharing, and it is crucial to calculate product/service cost. Based on the reciprocal cost sharing of support departments, the thesis established the activity-based costing model. The model is defined as total activity-based costing model in the paper. The accuracy of product cost is improved by using the model, and the application fields of activity-based costing are expanded.
Keywords
algebra; costing; activity-based costing model; product cost; reciprocal cost sharing; Algebra; Cost function; Costing; Design optimization; Technology management; Virtual manufacturing;
fLanguage
English
Publisher
ieee
Conference_Titel
Modelling, Simulation and Optimization, 2008. WMSO '08. International Workshop on
Conference_Location
Hong Kong
Print_ISBN
978-0-7695-3484-8
Type
conf
DOI
10.1109/WMSO.2008.78
Filename
4756995
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