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Research on Activity-Based Costing Management of Unmanned Supermarket -- Taking Auchan One-Minute as an Example

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DOI: 10.38007/Proceedings.0001979


Can Yang and Junmin Wu

Corresponding Author

Can Yang


Abstract: As an important attempt of new retail, the technology costs and operation costs of unmanned supermarket are higher than expected, which bring severe challenges to its development. Based on the analysis of the types of unmanned supermarkets, this paper takes Auchan One-Minute unmanned supermarket as an example to discuss the problems in the cost management and analyze its cost composition. On this basis, the corresponding activity-based costing system is designed, and the activity-based costing is used to calculate the indirect expenses. This paper points out reasons of indirect cost distortion through trial calculation, and gives the corresponding suggestions of the cost management.


Keywords: Unmanned Supermarket; Cost management; Activity-Based Costing