Study On Cost Calculation Based On The Combination Mode Of Activity-based Costing& Economic Value-Added

Accurate and reliant product cost information is important for making a price, reducing the cost and selecting the combination of the product. Modern technology development makes the manufacturing change gravely in the world, and the corpora -tion pay more and more attentions to the capital costs, so they push the method of calculating the product cost to step forwards.At first, this paper analyses the theory of ABC, pointing out emphatically ABC is enough to calculate the cost of products, but can't calculate all costs including capital cost.. While thinking out the capital cost is the notable and most important factor of EVA. Just because both ABC and EVA are two-edged swords that have advantages and disadvantages as well, it is necessary to combine ABC& EVA. Next , the paper analyzes the formation process of life-cycle product cost, and all kinds of the expense in each stage which the corporations pay in order to produce the output, and classify the product cost depending again; discussing the goal of the combination mode of ABC&EVA; analyzing the principle of cost accounting based on the combination mode of ABC&EVA; pointing out the technological main point in the course of cost accounting according to the combination mode of ABC&EVA; building up the model of cost accounting based on the combination mode of ABC&EVA; explaining the step of products cost accounting on the base of the combination mode of ABC&EVA; giving a judgment on the applicability of the combination mode of ABC&EVA. At last, the paper gives an application example of the combination mode of ABC&EVA, in which the author emphatically analyzes the differences in the expects of products cost calculation and profit analysis among the traditional cost accounting method, ABC and the combination mode of ABC&EVA.We know, although the combination mode of ABC&EVA can not create value for enterprises, it can offer more useful information to administrator directly,. Just depending on the information, the policymaker could make correct, rational decisions in order to realize the goal of maximum of enterprise value.