The introduction of activity:a case for auto parts manufacturing industry
碩士 === 國立彰化師範大學 === 會計學系 === 92 === In the middle of 1980s, Cooper and Kaplan had researched many cases and then developed “Activity-Based costing (ABC)”system to improve traditional financial costing system. In this system, they ,cost analysts, analyze business process to find out cost factors. Acc...
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Format: | Others |
Language: | zh-TW |
Published: |
2004
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Online Access: | http://ndltd.ncl.edu.tw/handle/69431912024311728330 |