Integrated Cost Calculating Model:Integrating Activity-Based Costing and Economic Value-Added
集成成本计算(ICC)模型——作业成本计算与经济增加值的集成研究

Activity-Based Costing (ABC) can provide relatively accurate operating cost data,while Economic Value-added (EVA) has been used as a performance measure to emphasize on capital cost. This paper proposes that ABC should be combined with EVA to create Integrated Cost Calculating (ICC) model. In ICC model,debt and equity capital cost are identified as capital resource expenses,Activity-Capital Relationship (ACR) Analysis is used to explain and measure how activities consume different capitals. The complete and reliable cost information resulted from ICC model will be helpful for decision. Then a case has been used to illustrate the implementation procedures of ICC model. Finally,the paper concludes by comparing the results derived from ABC and ICC model.