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Study on Integrated Cost System Based On ABC and EVA
And Its Application in Assigning Assets
Abstract: Traditional activity-based costing (ABC) can’t reflect all cost, including capital, because their activity-chain carries on the limitation of cost analysis. Bringing in economic value added (EVA) which takes the capital cost as the center and combining the two methods together as a new system- Integrated Cost System, the defects of ABC can be effectively modified. The paper probes into the feasibility of combining the two methods, then, it introduces and reviews the Integrated Cost System by its concrete application in assigning assets.
Key words: activity-based costing; economic value added; assigning assets
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