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摘要：基于活动的成本核算（ABC）是一种新的成本管理方法，在美国，英国和其他西方发达国家在20世纪70年代有所上升。Activity-Based Costing (ABC) was a new method of cost management which rose in the U.S. Britain and other Western developed countries in the 1970s.

……………………………………………………………2
2. Philosophical Streams in ABC Research…………………………………3
3. Past Researches on ABC and their Limitations…………………………5
3.1 Empirical Study Based on the Perspective of Capital Market……………5
3.2 Researches Based on the Perspective of Enterprises’ Internal Financial Performance…………………………6
4. Social Constructionism as Research Philosophy……………………………8
5. Research Methodology and Methods…………………………………………9
6. Value of field research in the study of ABC…………………………………11
7. Summary……………………………………………………………………………12
References……………………………………………………………………………… 14

REFERENCEES

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Roodhooft Z.Degraeve F. (1998) Determining Sourcing Strategies: A Decision Model Based on A Activity and Cost Driver Information [本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。