Test and Optimization of ABC-System
- 10.2991/mems.2012.109How to use a DOI?
- cost driver; correlation test; optimization
The debate on activity-based costing (ABC) method between researchers focuses on whether the cost driver selection is scientific and how to prove that ABC method is superior to the traditional cost accounting method. In this paper, regression model is adopted to test cost drivers’ correlation based on historical data from HZ-company that has implemented ABCsystem for 3 years. Further optimization of adjustment quotient to the favorable direction is carried out according to the test results with the purpose of heightening cost drivers’ correlation. The test and optimization could verify the scientificity of ABCsystem design and lay a solid foundation for the follow-up activity-based cost management system.
- © 2012, 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/).
Cite this article
TY - CONF AU - Zhu Feng AU - Lin Meiping AU - Wang Pingxin PY - 2012/12 DA - 2012/12 TI - Test and Optimization of ABC-System BT - Proceedings of the 1st International Conference on Mechanical Engineering and Material Science (MEMS 2012) PB - Atlantis Press SP - 415 EP - 418 SN - 1951-6851 UR - https://doi.org/10.2991/mems.2012.109 DO - 10.2991/mems.2012.109 ID - Feng2012/12 ER -