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