The Study On The Application Of ABC Method In The Survey And Map Industry

Along with the accelerating of general adoption of the market principle in China, especially with the expansion of the impact of economic and financial globalization after China's entering to WTO, uncommon opportunity and great challenge will face up the surveying and mapping's reform. One of the key issues to us is how to get rid of the messy arising from operation, and to make a transformation on the operational mode. It is an inevitable responsibility for every employee of surveying and mapping's industry to adopt the change of external environment, to make contribution to the upgrading of operational standard of surveying and mapping's industry, to study actively on the reform of surveying and mapping's industry business management system, and to enhance the cost management.Facing the increasing market competition, the Chinese surveying and mapping's industry is more and more aware of the importance of cost accounting and profit/loss evaluation on the basis of each product and service to the surveying and mapping's industry in terms of operation improving and profit increasing. For this purpose, the author has selected the study on the issue of application of activity-based costing (ABC) method in the management of surveying and mapping's industry, so as to provide a kind of useful reference for the study on upgrading the operation and management standard of Chinese surveying and mapping's industry.In recent decades, along with the economic development and the progress of surveying and mapping's industry, great changes have been taken place in the environment of enterprise. The cost accounting system, which is designed for the measure and report of human labor cost, is no longer suitable for reflecting precisely the consumption of products for the change of product cost structure, so people have paid more and more attention to the activity-based costing method, under the pressure from external cost measurement and cost management of enterprise. At present, the application of activity-based costing method has been expanded to Europe, Asia, America, from USA and Canada in the first batch. But due to affects from many circles, the cost management is a regular weakness in the Chinese surveying and mapping's industry, there is no precedent in the application of activity-based costing method, and the theoretical study is on its first stage. Using the reference of studying results abroad, combined with the actuality of management in Chinese surveying and mapping's industry, the author is trying to introduce theoperation and management of activity-based costing method in China, so as to make contributions to the upgrade of the standard of surveying and mapping's industry in operation and management.In this paper, the author has adopted a combination consisting of normal approaches and case studies, with normal approaches as the backbone, trying hard to make integration between theory and practice, so as to make the study more practicable.The paper can be divided into five sections.The first section is about the problematic issues of the Chinese surveying and mapping's industry. And this is the problem that ABC is designed to solve. In the same time, the author introduces the developing history of ABC.In the second section, the author introduces the birth and development of the activities cost method of ABC and concludes that the development of ABC experiences three stages. Then the author analysises the basic principles, contents and calculating steps of ABC. According to the ABC application in different countries, the conclusion can be draw that the ABC has more advantage than the traditional cost method, which indicates that it is the diversified demand of the consumers and the development of management technology that makes the ABC prevail.In the third section, the author firstly analytic the necessity of the application of ABC method and activities cost management in the surveying and mapping's industry; the author mainly discuss the necessity from the several aspects: the industry environment, the industry problem ,...