Analysis on the Influence of the Activity Costing Method on the Traditional Costing Method
LI Yun-x
Abstract
LI Yun-x
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.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
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