Coal Enterprises' Activity-Based Costing Performance Evaluation Based on the Balanced Scorecard and Numerical Analysis


The cost performance evaluation system used in all coal enterprises generally emphasizes the financial indexes and neglects non-financial indexes. Many problems such as one-sidedness, hysteresis quality nature and short-term nature were found in the system. Herein, the Activity-Based Costing performance evaluation system based on the balanced scorecard is… (More)


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