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Study on Accounting Principle and Method of Activity-Based Costing of CIMS Enterprises in China 被引量:1

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出处 《International Journal of Mining Science and Technology》 SCIE EI 2000年第2期26-29,共4页 矿业科学技术学报(英文版)
基金 Supported by National83 6Project Foundation and Studying Abroad F und
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参考文献1

  • 1Cooper R,Kaplan R.Activity-Based System: Measuring the costs of resource usage[].Accounting Horizons.1992

同被引文献4

  • 1[9]TURNEY P B B,STARTTON A J. Using ABC to support continuous improvement[J]. Management Accounting,1992,(9):46-50.
  • 2[13]LI Tao, MA Ningyu, LI Qing, CHEN Yuliu. Process costing method by using IDEF3 models[A]. 2nd International Conference on Information and Management Sciences (IMS2003)[C].Chengdu, China,2003.216-221.
  • 3[14]COOPER R, KAPLAN R S. Activity-based system:measuring the costs of resource usage[J]. Accounting Horizons, 1992, 6(3):1-13.
  • 4[15]KAPLAN R S, ATKINSON A A. Advanced management accounting[M]. NJ:Prentice Hall,1998.

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