Application And Research Of The ABC At FAW First Foundry Plant

Activity - Based Costing originates the Activity accountancy of Kohler, Eric L. in American,come from the thinking of the hydraulic power activity mainly in 1930s.Overall rise of 20 centuries end ABC research.At that time, the calculator automated for the predominant production, the intelligence turned the degree to raise increasingly, the direct artificial expenses was widespread to reduce, opposite increment of indirect cost, broke the manufacturing cost method obviously in" the direct cost comparison compare big" of on the supposition that.The professor Robert S.Kaplan of the Harvard put forward,the tradition manages the accountancy's relativity and possibilities to descend, should have a new way of thinking to study the cost,it is Activity-Based Costing.The theories foundation of Activity-Based Costing, is to think that the production line should describe for:The production causes Activity take place, the product consumes to used to the industry, the function consumes with the resources, thus causing cost take place.This with traditional manufacturing costing the product consume with the cost of principle is different.Thus, the Activity - Based Costing checked to track the process of the product formation and the cost backlog with the Activity-Based Costing, carry on make track for to the cost formation to trace to origins originally, set out from here, Activity-Base method makes research of cost gone deep into more, the cost information is more detailed and turn and even have and can control it.Activity-Based Costing was prove is an advanced and valid cost to manage accountancy's method through the application of the western business enterprise. but, the most advanced management method, is not definitely quite the cheese and valid to business enterprise.Activity-Based Costing is...