On Application of ABC Approach in Management of Agri-scientific Research Cost

Liangchun Zha

Asian Agricultural Research, 2014, vol. 06, issue 09, 4

Abstract: This paper firstly introduced theoretical background of the Activity-Based Costing (ABC). Then, it analyzed necessity, extension resistance and difficulty of ABC approach in agri-scientific research institutions. Finally, it came up with some recommendations for scientifically learning and steadily promoting ABC method in agri-scientific research field.

Keywords: Agribusiness (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ags:asagre:188209

DOI: 10.22004/ag.econ.188209

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