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The Introduction of Activity-Based Costing System on Small and Medium Business-A Case for a Trucking Industry
碩士 === 中原大學 === 會計研究所 === 98 === ABSTRACT In the middle of 1980s,Cooper and Kaplan researched many cases and then developed “Activity-Based Costing(ABC)”system to improve traditional cost accounting system .In ABC system, cost analysts-analyze business activities to find out cost drivers. Accor...
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| Autor principal: | |
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| Formato: | Online |
| Idioma: | zh-TW |
| Publicado em: |
2010
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| Acesso em linha: | http://ndltd.ncl.edu.tw/handle/awh4q3 |
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