ABC Implementation in Chinese Manufacturing Firm: A Case Study in a Small and Medium Sized Firm
Yu Liu, Y.F. Zhang, W. J. Li, Y.Y. Zhu
Available Online November 2015.
- https://doi.org/10.2991/itms-15.2015.12How to use a DOI?
- Activity-Based Costing System; Small-Medium Sized Enterprise; Case study
- 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.
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 -