Application Research Of ABC In Domestic Printing Industry

Through sufficient field study and based on the combination of the practices and theories, this thesis studied the necessity and feasibility of using Activity-Based Costing(abbr.ABC) in domestic printing industry , and put forward the conceive of calculating ABC of orders in printing industry.Recently, the trend of enhancing the cost management and correlative academic research became more and more clearly. On one hand, it reflected the request of the development of our economy and society; on the other hand, it reflected the disregardfulness of cost research in our country, and lack the calculating methods which will fit their developing circumstance and size.At present, domestic printing industry imminently want to improve their cost calculating method, but as some reasons, our accounting theory research got behind the real needs, so as to many printing companies have also used old cost methods. As the increasing competition and the using of new machine and technics, traditional cost calculating method have already been behind the times in the calculating system and the content of cost information, and can not provide useful cost information, saying noting of satisfying the need of management. So, this paper want to introduce the ABC into domestic printing industry to solve the problem. Firstly, this paper analyse the characteristic of production and organization of printing , and put forward the conceive of calculating ABC of orders in printing industry. Secondly, this paper put forward the model and the applying process of ABC, including partitioning activity central , ascertaining activity store activity driver and combining ABC and the practice of order cost, and in this base this paper use the case of three orders which come from a Beijing large printing company to introduce this theory. Finally, this paper estimate the model and put forward the advice of practice.This paper is based on the previous research, and improve the applying of ABC of introducing into printing industry, and according to the practice of printing put forward the theory of partitioning activity central, activities and order cost method improving the traditional ABC. Through this paper author want to found a ABC system in printing with abroad representative, as well as improving the level of management of printing companies.