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

DOI

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.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - 10.2991/itms-15.2015.12
ID  - Liu2015/11
ER  -