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2010•Journal of Jilin Teachers Institute of Engineering and TechnologyRequires access

The Application of "Activity-based Costing" in Students' Average Cost Accounting in Universities

Zhou Qi-ying

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Abstract

Using the theory of Activity-based Costing,this paper discussed the implementing conditions,programs and some problems needing attention in students' average cost accounting according to the reality of universities.

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What this paper is about

Using the theory of Activity-based Costing,this paper discussed the implementing conditions,programs and some problems needing attention in students' average cost accounting according to the reality of universities.

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Available abstract

Using the theory of Activity-based Costing,this paper discussed the implementing conditions,programs and some problems needing attention in students' average cost accounting according to the reality of universities.

Key concepts: Activity-based costing, Cost accounting, Accounting, Business, Management accounting, Operations management, Engineering

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