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首页> 外文期刊>International Journal of Services Technology and Management >The integrated activity-based costing and economic value-added system for the service sector
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The integrated activity-based costing and economic value-added system for the service sector

机译：服务业基于活动的综合成本核算和经济增值系统

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摘要

This paper examines the implementation of the Integrated Activity-Based Costing and Economic Value Added System in the service sector. This system is intended for use by those service companies for which the traditional costing system is not adequate. Motivations for tracing overhead costs as well as capital costs, using the integrated system, are discussed. Resulting improvements in the reliability of product cost information are illustrated through the example of a consulting firm, which moved from intuitive cost estimation to reliable cost analysis. Finally, the impact of this integrated system on the service sector's decision-making process and long-term business performance is discussed.
机译：本文考察了服务业中基于活动的成本核算和经济增加值综合系统的实施情况。该系统适用于传统成本核算系统不足的服务公司。讨论了使用集成系统跟踪开销成本和资本成本的动机。通过咨询公司的示例说明了产品成本信息可靠性的最终改进，该公司从直观的成本估算转变为可靠的成本分析。最后，讨论了此集成系统对服务部门的决策过程和长期业务绩效的影响。

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