The application of activity-based costing in the cost calculation of thermal-power enterprise

Zhang, Rong; Li, Jianli

doi:10.2298/tsci200525254z

Cited by 4 publications

(4 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Verifying how these activities are related to the generation of income and what their consumption of resources is (Alrashdan;Momani;Ababneh, 2012;Econ, 2021;Khushvakhtzoda, 2022;Stašová, 2021;Tirol-Carmody et al, 2020;Zhang;Li, 2021).…”

Section: Activity-based Costingmentioning

confidence: 99%

Tools for cost management

Silva,

Leite

2024

Revista PO: R. Eletr. de Eng. de Produção e Correlatas

View full text Add to dashboard Cite

This article aims to provide an overview of the literature in which cost assessment methods are currently used, and their characteristics and limitations are also pointed out. To achieve the proposed objectives, a Systematic Literature Review (RSL) was conducted. It was possible to identify the tools discussed in the bibliographic portfolio studied, namely: life cycle costing, target costing, the total cost of ownership, activity-based costing, variable costing, and mathematical models, as well as the difficulties in implementing these tools in different application contexts. It has also been noted that multiple tools are often employed in integrated methodologies to mitigate the inherent limitations of individual models when treated in isolation. The significance of this article resides in its contribution to the discourse on the evolution of cost management tools and their application within integrated approaches, particularly in addressing the typical challenges encountered in emerging business models.

show abstract

Section: Activity-based Costingmentioning

confidence: 99%

Tools for cost management

Silva,

Leite

2024

Revista PO: R. Eletr. de Eng. de Produção e Correlatas

View full text Add to dashboard Cite

show abstract

“…Some scholars have elaborated on the advantages and functions of activity-based costing from a theoretical perspective. Rong et al [21] believed that activity-based costing is an important tool for cost management in management accounting and has the advantage of promoting basic budgeting of activities, improving the management of activities, processes, and activity chains, and providing sufficient help for enterprises to establish systematic cost management. According to the "Resource Dependence Theory", the operation of cold chain logistics enterprises requires resources such as fuel, electricity, etc.…”

Section: Literature Reviewmentioning

confidence: 99%

Study on the Application of Activity-Based Costing in Cold Chain Logistics Enterprises under Low Carbon Environment

Yang,

Jiang,

Wang

et al. 2023

Sustainability

View full text Add to dashboard Cite

Currently, a large amount of greenhouse gas emissions has caused a series of problems such as serious environmental degradation, and China is facing enormous pressure to reduce emissions. In terms of meeting the needs of people’s lives, cold chain logistics has undergone faster development, and its carbon emissions are relatively high. In response to the government’s advocacy for green and low-carbon concepts, some technical measures taken will increase the cost of carbon emissions. Identifying measures to reduce carbon emissions using management methods is an ongoing problem that this paper intends to solve. To address the shortcomings of the traditional cost method that cannot accurately account for the cost of each calculation object and ignores the carbon emission cost, this paper constructs an activity-based cost model for cold chain logistics enterprises to more comprehensively account for the operation cost and carbon emission cost. Then, a typical enterprise YS cold chain logistics company is used as a case study for an empirical calculation and analysis. The following conclusions are drawn: (1) the results identify the main activity centers that affect the operating costs and carbon emission costs of different customers; (2) a comparison among the total cost of each project helps to identify high-quality customers; (3) clarifying the carbon emission cost of wasting resources is beneficial for further optimizing the match between production capacity and business volume. This paper provides a path reference for enterprises to efficiently implement logistics cost management and carbon emission control, which can help enterprises cope with cost reduction and efficiency enhancement in a low-carbon environment and promote the long-term development of the logistics industry and environmental protection.

show abstract

“…Since its introduction, the activities-based cost method has been widely used in different industries, such as construction companies [10] , water conservancy projects [9] , machining companies [12] , thermal power companies [11] , etc. The activities-based cost method is a costing method that allocates overhead costs more accurately to products and is guided by the idea that "jobs consume resources and products consume jobs."…”

Section: Research Backgroundmentioning

confidence: 99%

Research on the Application of Activities-Based Cost Method in L Manufacturing Enterprise

Qi¹

2023

Proceedings of the 2nd International Conference on Engineering Management and Information Science, EMIS 2023, February 24-26, 2

View full text Add to dashboard Cite

The experimental object of this paper is two products on the same production line in the transformer workshop of L enterprise. This paper first analyzes the current situation and problems of product costing under the traditional cost method. Secondly, under the guidance of the activities-based cost method theory, the whole production process is divided into six job centers according to the production process of transformer products, the job motivation rate is calculated, and the product activity cost is attributed. Finally, the product costs under the two methods are compared and analyzed. This paper concludes that compared with the traditional cost method, the activities-based cost method improves the accuracy of product costs and facilitates the implementation of complete cost control. The research results are intended to provide guidance and direction for cost management reform for enterprises in the same industry.

show abstract

The application of activity-based costing in the cost calculation of thermal-power enterprise

Cited by 4 publications

References 0 publications

Tools for cost management

Tools for cost management

Study on the Application of Activity-Based Costing in Cold Chain Logistics Enterprises under Low Carbon Environment

Research on the Application of Activities-Based Cost Method in L Manufacturing Enterprise

Contact Info

Product

Resources

About