Probe into the Combination of the Activity-based Costing and the Standard-based Costing
Fei Jin · Sci-Tech Information Development & Economy · 2004
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.