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Supervisor：Jiangxi University Of Science And Technology
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Jiangxi Nonferrous Metals Society
ISSN：1674-9669
CN：36-1311/TF
CODEN YJKYA9
Volume 19 Issue 2
Jun.  2005
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LONC Li-xia. Discussion on Feasibility of Applying Activity Cost Method in China[J]. Nonferrous Metals Science and Engineering, 2005, 19(2): 6-9.
Citation: LONC Li-xia. Discussion on Feasibility of Applying Activity Cost Method in China[J]. Nonferrous Metals Science and Engineering, 2005, 19(2): 6-9.
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Discussion on Feasibility of Applying Activity Cost Method in China

  • SchooI of AppIication Science, Jiangxi University of Science and TechnoIogy, Ganzhou 341000, Jiangxi, China

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  • Received Date: April 10, 2005
  • Published Date: June 29, 2005
    Graphical Abstract
    • Abstract
  • According to the difference of activity cost method and traditionaI cost method, the superiority of activity cost method is anaIysed, the range of use and the appIied condition are disscussed, as weII as the necessity and feasibiIity of appIying activity cost method in our country.
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    • References (3)
  • [1]
    中国成本研究会. 成本管理文集[C]. 北京: 中国广播出版杜, 1994.
    [2]
    欧阳清.成本管理理论与方法研究[M].大连:东北财经大学出版杜, 1998.
    [3]
    (美)米切尔·马赫.成本会计一为管理创造价值[M].北京:机械工业出版杜, 1984.
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