The Study Of Enterprise Interior Cost Report System Based On ABC

During the 80th later in 20^th century, Activity-based Costing has been successfully used in manufacturing factories, and we find it offers good basis to the business management. There are many studies on Activity-based Costing, but so little literatures aiming at Enterprise Interior Cost Report System.Using the fruits of scholars abroad and inside for reference, this article mainly investigates on Enterprise Interior Cost Report System on the basis of ABC. Firstly, the article briefs the basic theory of ABC, including its calculating elements, basic theory, characteristic and the using necessity in China. Secondly, within ABC, the article discusses the characteristic of Enterprise Interior Cost Report System from its aim, its report object, its user, information quality and report form, time, intermedium and so on. Thirdly, design Enterprise Interior Cost Report System from four aspects, that is the formation of the cost information, the analysis of the cost information, the fundamental application of the cost information and the developing application of the cost information. Finally, design and apply case study of BH valve company.The innovation of the article is that we bring forward Enterprise Interior Cost Report System based on ABC, and design the system from the formation, the analysis , the fundamental application and the developing application of the cost information. And using field study analysis, we design BH valve company's ABC system and workout the interior cost reports. Compared with the earlier literatures, the article is more intensive and maneuverable through theory and case study.