A METHOD FOR CALCULATING COMMISSION FEE DEVISED ON ACTIVITY-BASED COSTING

Whether the commission fee is reasonable or not directly affects the benefit both of the client and the agent,however,traditional methods can hardly calculate the commission fee reasonably.In this paper,the disadvantages and limitations of traditional methods are analyzed and a new method devised on activity-based costing is put forward.In comparison with traditional methods,the new method can fully reflect the cost information,calculate the commission fee more exactly and more reasonably.It can be widely used in many fields.