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

Abstract

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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