The Application of Activity-Based Costing in E-Commerce Enterprises

Abstract

E-commerce has been developing quickly in recent years,the main advantage of E-commerce is the lower cost, so that cost control is important in E-commerce enterprises. Activities-Based Costing (ABC) is an new cost accounting method and is suitable to E-commerce. We introduce the cost of E-commerce and analyze the necessity of the application of ABC and then we show the ABC process in an example.