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An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment

Tang Suzhou Gao Yuan Qian Feng Wang Delun

高技术通讯（英文版）2013，Vol.19Issue(2)：125-131,7.

高技术通讯（英文版）2013，Vol.19Issue(2)：125-131,7.DOI:10.3772/j.issn.1006-6748.2013.02.003

An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment

Tang Suzhou ¹Gao Yuan ¹Qian Feng ¹Wang Delun¹

作者信息

1. School of Mechanical Engineering, Dalian University of Technology, Dalian 116024, P.R.China
折叠

摘要

关键词

product cost estimation/manufacturing cost/consumption relationships/manufacturing process/activity-based costing (ABC)

Key words

product cost estimation/manufacturing cost/consumption relationships/manufacturing process/activity-based costing (ABC)

引用本文复制引用

Tang Suzhou,Gao Yuan,Qian Feng,Wang Delun..An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment[J].高技术通讯（英文版）,2013,19(2):125-131,7.

基金项目

Supported by the National Natural Science Foundation of China (No.61074136) and the National Science and Technology Major Project of China (No.2009ZX04014). （No.61074136）

高技术通讯（英文版）

OAEI

ISSN：1006-6748

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