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论文类型：会议论文

发表时间：2008-12-21

收录刊物：EI、CPCI-S、Scopus

卷号：2

页面范围：32-+

摘要：In the mature market economy, refined costing management is a core factor for enterprises sustaining success. The accurate and elaborate cost information is the necessary basic information for decision-making and strategy-making of enterprises. On the basis of analyzing the principle of active-based costing and its typical models, the descriptive model of costing process based on active-based costing is proposed through combining the component characteristics of industrial enterprises' production cost. And its costing process and costing methods are researched and expatiated seriously. Finally, the model is developed and applied to certain iron & steel enterprise, which can obtain outing economic and social benefits for enterprises.