Innovationsin cost and performance management in manufacturing industry

被引：0
|
作者：
Qiao, ZL [1 ]
Chen, L [1 ]
机构：
[1] Xian Jiaotong Univ, Sch Management, Xian 710049, Shanxi, Peoples R China
来源：
ISMOT'04: PROCEEDINGS OF THE FOURTH INTERNATIONAL CONFERENCE ON MANAGEMENT OF INNOVATION AND TECHNOLOGY: MANAGING TOTAL INNOVATION IN THE 21ST CENTURY | 2004年
关键词：
economic value added; activity-based costing; activity-capital dependence analysis;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The paper presents a cost and performance management system, which integrates activity-based costing and economic value added. The calculation method in ABC-EVA system is developed and the detailed implementation steps are discussed. Tracing capital charges to activities is illustrated using activity-capital dependence analysis. And finally the influence is analyzed which ABC-EVA system has on the cost of final products, investment and operation decisions, and economic profit of the company.
引用
收藏
页码：269 / 272
页数：4
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