Study On The Method Of Establishing Standard Cost Which Based On The Thought Of Activity-based Costing

ms theSis PIDCeeds for the thcory of modest CoSt tw AccoUntin.It has wid and absoed the intemal and extemal researe aChivements.msthesis has nded on the thcory of Standard Costing and Activitydsased Costing andanaised the merits and shortcorning of adoptin the Swt Costing in themodem Mses.It leads the though of the aCtivitybased costing into theestablishin of standar costin.It no only have reserVed and absobo the meri ofSch Costing and Activity4ased Costing bu also overcomed the shOrtcornin ofeach cost methed. ms thesis creatively brings uP the concePt of Activityforstandar Costing .It bo iniennwhny -aCtivity into the coSt calculate bu thetalihonal eoSt Sytw caIculate ouly regards the aCtiVity as mediUIn .It has OPeneduP a new field for the modem coSt calculate. ms thesis has also introduced theAchvitybased Shadar establishing pheiple, method,ProCedUre and scheIne inddril.ttis thesis maks out the benficial exploration for the modem enterprises costNen and coSt control.We have also used the theory of ActivitybaSedStandar Costing in the buSiness refOnning of China Jialing lndUStal Co,hd. (GrouP).It has enriched and tested the theory of Activty-based Standar Costing de PUttinit into PraCce in the enitwse and also suxnmarized muh beneficial experience. ItexPlains tha the Mity-based W System is a new methed and Way forwtving cost Hnt system of the modem enterprises ds having analsedin thcory and PrOVed in praedce.It has irnportan meanin for redUCing enwise costand boving it's PIDduCs coMive POwer .It also has conSderable referenCevalue to ghde cost management and cost contrOl of Chinse sePot enterprises.