2009•Journal of Tianjin Vocational InstitutesRequires access
Influence on Traditional Cost Accounting by Activity-based Costing
Letian Zhang
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Abstract
Based on the comparative analysis of the activity-based costing and traditional cost accounting,this paper introduces the concept and the causes of activity-based costing,points out the advantages of activity-based costing,describes the impact of activity-based costing to traditional cost accouting.This paper provides a theoretical basis of how to promote the use of activity-based costing in the practical application.