The application of activity-based costing in the cost calculation of thermal-power enterprise

The advantages of activity-based costing include promoting the basic budget of activities and improving the management of activities, process and activity chain (value chain). Activity-based costing method, as an important tool of cost management in management accounting, extends the management of c...

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Bibliographic Details
Main Authors: Zhang Rong, Li Jian-Li
Format: Article
Language:English
Published: VINCA Institute of Nuclear Sciences 2021-01-01
Series:Thermal Science
Subjects:
Online Access:http://www.doiserbia.nb.rs/img/doi/0354-9836/2021/0354-98362000254Z.pdf