Application And Rsearch Of The ABC At Sinosteel Jilin Carbon CO.,LTD.

Activity Based Costing in the process of accounting will cause the cost accounting focus on the root causes that occurred with the previous cost accounting methods, it is not only the cost of a new control method, is also a new management tool. Product operations by the resources consumed by accounting, so that under the traditional cost method but not the control of overhead costs, activity-based costing has become controllable, better cost method to overcome the traditional shortcomings of distortion in indirect costs.The purpose of this thesis was to explore the application and rsearch of the ABC at Sinosteel Jilin Carbon CO.,LTD.. Papers from the Activity-Based Costing basic concept of the activity-based costing in the Sinosteel Jilin Carbon CO.,LTD. to study, and two kinds of different accounting methods to calculate the results of variance analysis. On this basis, for enterprise applications Costing put forward some personal opinions.