Applied Research On Activity-Based Costing

Along with the development of our country market economy and the reform and open policy, the environment of enterprise's survival and development has had great change. Competition among enterprises becomes much more intense, cost management is come to be the key of enterprise's survival and development, the enterprises urgently want to know the accurate cost of the products they produce. However, our country enterprises are now universal using the traditional cost accounting method which takes the workers man-hour as achievement assignment standard. The cost calculated by this method has big difference with real cost. Using this cost accounting method bring a series of questions to enterprises on strategic decision and management.The Activity-Based Costing as a new cost accounting method, taking multiplication and dynamic assignment standard calculate the product cost, can provide accurate product cost information for enterprises, enables enterprises to make correct decision in management, eliminate work which does not rise in value, get rational distribution of enterprise resources and provide more specialized and a high quality product or service to customers.At present, the Activity-Based Costing in overseas is widespread applied; from the manufacture enterprises to the government departments all use it as an efficient management method. But using the Activity-Based Costing is also at the fumble stage actually in our country enterprises, the enterprise which successful implemented Activity-Based Costing is very few. This thesis has launched the research on the application of Activity-Based Costing in our country.This thesis elaborated systematically the Activity-Based Costing theory system and the application value as well as calculation system involved in this method. Then in third chapter this thesis has carried out careful analysis to the Activity-Based Costing calculation model and the optimization model on cost drivers, and also unifies the example computation to test its usability. Considering the deficiency of specialized software on Activity-Based Costing, but the majority enterprises give up because of the inconsistent between Activity-Based Costing and the accountant criterion. This thesis creatively proposed the conformity of Activity-Based Costing and normal financial system, so this new financial system will include some function on Activity-Based Costing. The thesis has not only analyzed the difference on structure between normal financial system and this new system , but also the difference on data needed in the calculation in these two systems. I hope this can provides a mentality for conformity of Activity-Based Costing and normal financial system.Finally, in the thesis I also discussed the problems existing in the application of Activity-Based Costing in our country enterprises on macroscopic and microscopic aspects. Then I gave some suggestions and the implementation strategy to these problems. Although there are some barriers in the application of Activity-Based Costing, there are still some enterprises which successfully applied Activity-Based Costing, so I am optimistic to the application of Activity-Based Cos. Through Activity-Based Costing implementation, the enterprises can effectively use those advanced management optimize enterprise resources disposition, occupies the advantage in the intense market competition.