Activity-Based Costing for E-Commerce
نویسنده
چکیده
This paper proposes a customized Activity-Based Costing system for companies engaged in e-commerce. The system is intended to more effectively track overhead costs particular to e-commerce. A case study of a Business-toCustomer (B2C) company is used to illustrate the process of system conception and implementation, and ongoing cost analysis. Finally, this paper examines several possible benefits to cost control, profitability assessment, and the efficiency of corporate strategy, as a direct result of implementing the proposed Activity-Based Costing system.
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