Hao Peng Geng, Shao Hua Dong, Hua Zhang
Abstract
In this paper, through analyzing the current cost management process of a steel pipe enterprise, the disadvantages of the method used in the enterprise is pointed out. Cost deviation can be greatly reduced by using Activity-Based Costing. Finally, a cost management system is developed.
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In this paper, through analyzing the current cost management process of a steel pipe enterprise, the disadvantages of the method used in the enterprise is pointed out. Cost deviation can be greatly reduced by using Activity-Based Costing. Finally, a cost management system is developed.
Key concepts: Activity-based costing, Cost accounting, Product cost management, Enterprise management, Process (computing), Manufacturing engineering, Business, Operations management