Title :
Activity-Based Costing (ABC) and Its Application in ERP
Author_Institution :
Dept. of Comput. & Inf. Eng., Wuhan Polytech. Univ., Wuhan, China
Abstract :
This paper introduces the concept of ABC, ABC analysis of the structure and accounting methods, costing ABC, and several commonly used methods are compared and analyzed, indicating that the ABC used in feasibility and advantages of ERP systems, and explains the application of ABC in the ERP system through case study.
Keywords :
accounting; costing; enterprise resource planning; ABC; ERP system; accounting method; activity-based costing; Conferences; Cost accounting; Materials; Production; Resource management; ABC; ERP; accounting costs; application;
Conference_Titel :
Intelligence Science and Information Engineering (ISIE), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4577-0960-9
Electronic_ISBN :
978-0-7695-4480-9
DOI :
10.1109/ISIE.2011.77
