2006•Sci-Tech Information Development & EconomyRequires access

Analysis on the Influence of the Activity Costing Method on the Traditional Costing Method

LI Yun-x

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Abstract

This paper introduces the features of the activity costing method,and from five aspects probes into the differences between the activity costing method and the traditional costing methods,and points out that the activity costing method possesses certain advancedness.

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What this paper is about

This paper introduces the features of the activity costing method,and from five aspects probes into the differences between the activity costing method and the traditional costing methods,and points out that the activity costing method possesses certain advancedness.

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Available abstract

This paper introduces the features of the activity costing method,and from five aspects probes into the differences between the activity costing method and the traditional costing methods,and points out that the activity costing method possesses certain advancedness.

Key concepts: Activity-based costing, Product cost management, Process costing, Target costing, Computer science, Operations management, Cost accounting, Business

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