Administrative Costs Control by Activity-based Costing for Local Governments in China

摘要

At present, too high administrative cost in China is being cared about by all the sectors of the society. In order to reduce the high administrative costs in China, we can deepen the institutional reform and effectively reduce staff, and adopt the ways of enterprise management to the government's work and pay attention to performance assessment. This paper first makes analysis on the activity-based costing theory and the content of administrative costs, then applies activity-based costing to administrative costs control for the local government in China.