{"id":"https://openalex.org/W117516784","doi":"https://doi.org/10.1007/978-3-642-38433-2_20","title":"Study on the Application of Activity Based Costing in Packaging and Printing Enterprise","display_name":"Study on the Application of Activity Based Costing in Packaging and Printing Enterprise","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W117516784","doi":"https://doi.org/10.1007/978-3-642-38433-2_20","mag":"117516784"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-642-38433-2_20","doi":"https://doi.org/10.1007/978-3-642-38433-2_20","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-642-38433-2_20","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 19th International Conference on Industrial Engineering and Engineering Management","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4234743166","display_name":"The 19th International Conference on Industrial Engineering and Engineering Management"},"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101231915","display_name":"Yujie Zhu","orcid":"https://orcid.org/0000-0002-2378-3787","observed_orcids":["https://orcid.org/0000-0002-2378-3787"]},"institutions":[{"id":"https://openalex.org/I47689461","display_name":"Northeast Forestry University","ror":"https://ror.org/02yxnh564","country_code":"CN","type":"education","lineage":["https://openalex.org/I47689461"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yujie Zhu","raw_affiliation_strings":["College of Engineering Technology, Northeast Forestry University, Harbin, People\u2019s Republic of China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Engineering Technology, Northeast Forestry University, Harbin, People\u2019s Republic of China","institution_ids":["https://openalex.org/I47689461"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100302342","display_name":"Mian Yang","orcid":"https://orcid.org/0009-0005-7953-8907","observed_orcids":["https://orcid.org/0009-0005-7953-8907"]},"institutions":[{"id":"https://openalex.org/I47689461","display_name":"Northeast Forestry University","ror":"https://ror.org/02yxnh564","country_code":"CN","type":"education","lineage":["https://openalex.org/I47689461"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Mian Yang","raw_affiliation_strings":["College of Engineering Technology, Northeast Forestry University, Harbin, People\u2019s Republic of China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Engineering Technology, Northeast Forestry University, Harbin, People\u2019s Republic of China","institution_ids":["https://openalex.org/I47689461"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5100302342"],"corresponding_institution_ids":["https://openalex.org/I47689461"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"177","last_page":"185"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9907000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.004600000102072954,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9919999837875366},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.8550000190734863},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.8119999766349792}],"concepts":[{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.858521580696106},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8295445442199707},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.6131858825683594},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.5299274325370789},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.5270412564277649},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.5052333474159241},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.4609001874923706},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.4519491195678711},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4432777464389801},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.4356098175048828},{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.4115154445171356},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.38290080428123474},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3406486213207245},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.26470816135406494},{"id":"https://openalex.org/C96814336","wikidata":"https://www.wikidata.org/wiki/Q2443008","display_name":"Cost engineering","level":3,"score":0.2089720368385315},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.10465356707572937},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.07896000146865845},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-642-38433-2_20","doi":"https://doi.org/10.1007/978-3-642-38433-2_20","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-642-38433-2_20","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 19th International Conference on Industrial Engineering and Engineering Management","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W1490178403","https://openalex.org/W3122524612"],"related_works":["https://openalex.org/W2363467074","https://openalex.org/W2378907724","https://openalex.org/W2382908914","https://openalex.org/W2359917753","https://openalex.org/W2357184922","https://openalex.org/W2356130445","https://openalex.org/W3208985267","https://openalex.org/W2190295292","https://openalex.org/W2355787486","https://openalex.org/W2060326836"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
