Many people regard it impossible to calculate logistics cost in the enterprise by single-track system unless reforming Chinese current business cost accounting system. Consequently, two-track system should be adopted in calculating logistics cost. That is to say, it is necessary to establish Secondary Accounts of logistics cost in order to obtain logistics cost information, which will bring abo...

This study examines recent advances in cost accounting methods with special reference to the application of Activity Based Costing methodology in primary sector. Large scale agricultural enterprises that depend heavily on capital investments require rational allocation of the available resources and efficient utilization of the existing production technology. The accurate and reliable computati...

The accounting of IT-costs is an important aspect not only in the context of corporate cost accounting in general, but also for the management of IT. Various approaches to IT-cost accounting exist. However, they usually are implemented with only loose integration to the company s IT-management. This often causes discrepancies between the numbers used for accounting and those for planning and op...