On Application of ABC Approach in Management of Agri- scientific Research Cost

• 作者: Liangchun ZHA
• 来源期刊: 亚洲农业研究：英文版
• 学科: 经济
• 关键词: SCIENTIFIC RESEARCH institutions Activity-Based CO
• 年，卷（期）: 2014,（9）
• 页码范围: 33-35
• 页数: 3页
• 分类号: F302.6

摘要

This paper firstly introduced theoretical background of the Activity-Based Costing(ABC). Then,it analyzed necessity,extension resistance and difficulty of ABC approach in agri-scientific research institutions. Finally,it came up with some recommendations for scientifically learning and steadily promoting ABC method in agri-scientific research field.