Proceedings of the 2015 International Conference on Industrial Technology and Management Science

ABC Implementation in Chinese Manufacturing Firm: A Case Study in a Small and Medium Sized Firm

Authors
Yu Liu, Y.F. Zhang, W. J. Li, Y.Y. Zhu
Corresponding Author
Yu Liu
Available Online November 2015.
DOI
https://doi.org/10.2991/itms-15.2015.12How to use a DOI?
Keywords
Activity-Based Costing System; Small-Medium Sized Enterprise; Case study
Abstract
Activity-Based Costing (ABC) system is designed to address the shortcomings of traditional volume based costing system. Up to date, number of studies conducted in Small-Medium Sized Enterprises (SMEs) about ABC implementation is relatively small. Therefore, this study conducts a case study in one Medium sized manufacturing firm in Sichuan province with aims to 1) identify differences in terms of profit produced by company’s current costing system and ABC system; 2) to design ABC system for the selected company; as well as 3) to suggest how to implement ABC system successfully in the selected company.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Volume Title
Proceedings of the 2015 International Conference on Industrial Technology and Management Science
Series
Advances in Computer Science Research
Publication Date
November 2015
ISBN
978-94-6252-123-0
ISSN
2352-538X
DOI
https://doi.org/10.2991/itms-15.2015.12How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Yu Liu
AU  - Y.F. Zhang
AU  - W. J. Li
AU  - Y.Y. Zhu
PY  - 2015/11
DA  - 2015/11
TI  - ABC Implementation in Chinese Manufacturing Firm: A Case Study in a Small and Medium Sized Firm
BT  - Proceedings of the 2015 International Conference on Industrial Technology and Management Science
PB  - Atlantis Press
SP  - 46
EP  - 50
SN  - 2352-538X
UR  - https://doi.org/10.2991/itms-15.2015.12
DO  - https://doi.org/10.2991/itms-15.2015.12
ID  - Liu2015/11
ER  -