ABC Cost-Measuring System Design Research

Activited-based costing (ABC) is a new cost-measuring approach developed in the late 1980s in the west, and first applied in advanced manufacturing busineses in the early 1990s, it can meet not only the needs of reliable cost information ,but also the needs of operational control thourth avtivity analysis and management. The study about ABC in china began lately, not in particular has even formed a necessary complete system. Based on the accounts of ABC theory, this article studies ABC cost-measuring system in particular for its application in practise, and also examines the problem in the application of ABC in China. ABC cost-mearing system design studied is composed of activated-based cost-measuring treatment procedure and cost data treatment system, activated-based cost-measuring treatment procedure design involves the definition of cost item and object, the design of cost process, the design of cost measure step and the design of cost measure procedure. Cost data treatment system involves the design of cost account, cost voucher, cost book, and cost statement. And on the basis of the design of ABC cost-measuring syetem, a cased is used to veriefy it.At last, this article analysises the block in applying ABC to Chinese enterprises and the way to deal with it.