NDLI: The researched on water project cost accounting based on activity-based costing

Content Provider	IEEE Xplore Digital Library
Author	Suli Hao Peng-ying Guo
Copyright Year	2012
Description	Author affiliation: School of Management, China University of Mining and Technology (Beijing), China (Suli Hao; Peng-ying Guo)
Abstract	With the development of economy, the water resources shortage has become the hot issues. It is urgent to make reasonable water pricing and realize sustainable development of water resources. The water full-costing include water resources cost, water project cost and water environment cost, while the cost is the foundation of making price. The water project cost is important parts of water full-costing, and it is the main content of water full-costing accounting. Because the characters of water project cost are higher indirect expense and massive accounting objects. The activity-based costing based on business process method is used to establish the water project cost accounting model. And the researched results would provide reference to correctly appraisal water resources value and make water resources value.
Starting Page	146
Ending Page	149
File Size	115008
Page Count	4
File Format	PDF
ISBN	9781467319324
e-ISBN	9781467319317
DOI	10.1109/ICIII.2012.6339753
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2012-10-20
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Water Production Water conservation business processes Activity-based costing Water pollution cost accounting Water project costing Water resources Cost accounting
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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