Study on Application of Activity-based Costing in Power Grid Enterprise

被引：0
|
作者：
Jiang Yuanbin [1 ]
机构：
[1] N China Elect Power Univ, Sch Business & Management, Beijing, Peoples R China
来源：
2011 INTERNATIONAL CONFERENCE ON ECONOMIC, EDUCATION AND MANAGEMENT (ICEEM2011), VOL I | 2011年
关键词：
power grid enterprises; activity-based costing; implementation;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
As the marketing of electric industry in China is gradually deepening, the monopoly of electric industry is slowly vanishing and electric companies are changing to "customer-centered" business model, how to reduce costs and how to improve profitability has become a headache problem facing power grid enterprises. Based on designing an implementation model of ABC in power grid enterprises and analyzing an implementation case of a power grid enterprise, the paper pointed out the difficulties and countermeasures of implementing ABC in this kind of enterprises. We believe that ABC system will help power grid enterprises to construct more scientific cost accountings systems.
引用
收藏
页码：267 / 270
页数：4
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