Probe into the Combination of the Activity-based Costing and the Standard-based Costing

Le résumé fourni par la source

This paper analyzes on the merits and demerits of the activity-based costing and the standard-based costing respectively, makes all-round comparison of the main features of the two methods, holding that the activity-based costing can't replace the standard-based costing completely and exist independently, only when the two methods are combined, can they play their role better.

Ce résumé expose les affirmations des auteurs. BNTIC ne l’interprète pas comme une validation indépendante des résultats.