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引用
期刊论文
Study on A ccounting Principle and Method of A ctivity-Based Costing of C IM S Enterp rises in China
Journal of China University of Mining & Technology Vol 10 No.2 Dec 2000，-0001，（）：
The necessity to carry out ABC was empha sized ba sed on the cost accoun ting andmanagement situation of CIMS en terprises in China. The principle and computation flow of activity-based costing (ABC) was developed. Then the division principle and accounting process of activity and itscen ter were given by ABC method. The determination principle and computing formula of resource and activity driver were also presented.
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