Abstract
Choosing proper cost driver is the key of successful activity-based costing. Four representative projects of B Survey and Design Institute are analyzed for their cost drivers and cost driver optimization based on the cost data of 2013 and 2014 using the matrix model of cost driver optimization. The result indicates that the matrix model reduces cost drivers merge and simplifies cost allocation work of survey and design enterprises successfully. Furthermore, suggestions of selecting number of cost drivers for survey and design enterprises are came up with, such as improving cost driver system, implementing rolling budget and promoting information and network of enterprise accounting.
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Hang, Jm., Li, Sy., Wu, Yx. (2016). Study on Application of Cost Driver Optimization Model on Survey and Design Enterprises. In: Qi, E. (eds) Proceedings of the 6th International Asia Conference on Industrial Engineering and Management Innovation. Atlantis Press, Paris. https://doi.org/10.2991/978-94-6239-148-2_36
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DOI: https://doi.org/10.2991/978-94-6239-148-2_36
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