期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：6
页码：312-318
DOI：10.5923/j.ijfa.20130206.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Activity-based Costing (ABC) as a kind of advanced cost calculation and management method has been widely used in western countries. But it still has some problems because of not considering cost of capital and other factors. This paper introduced the ideas of Economic Value Added (EVA) into ABC’s calculation and analysis, set up Refined Activity-based Costing (RABC), and analysed its principle and implementation steps. It then applied RABC to Chinese insurance industry to get more accurate cost of single insurance variety. It also helped to analyse the non-value-added activities in insurance business and to improve insurance company’s activity-based management. This is a good try in Chinese non-manufacturing industry.
关键词：Activity-based Costing; Economic Value Added; Non-value-added Activity
