文章基本信息

标题：ACTIVITY BASED COSTING FOR BETTER COST MANAGEMENT
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作者：K., Mohan ; Babu, Suresh
期刊名称：The AMFITEATRU ECONOMIC journal
印刷版ISSN：1582-9146
出版年度：2006
卷号：8
期号：19
页码：59-67
出版社：Academy of Economic Studies - Bucharest, Romania
摘要：Implementing change in management, successfully and profitably, is the greatest challenge for modern enterprises. Innovation in strategies, marketing performance, role of competition, change in technology, change in customer needs, management initiatives are all facts of life in the global environment today. Cost management works with its customer to manage change more profitably. Activity-Based Costing (ABC) is a new methodology of product costing which measures the cost of products more accurately. Overhead allocation is much more sophisticated under this system. This paper attempts to highlight the need, importance and methodology of ABC for better Cost Management in modern enterprises.
关键词：Cost management; Cost and activity drivers; Activity based costing (ABC); ABC implementation; ABC applications