Research On Application And Dissemination Of Activity-based Costing In China's Telecom Enterprises

Activity-based Costing, refers to the object for the accounting operations through cost driver to recognize and measure of operating, then the operations of indirect costs allocated based on the cost calculation method. ABC originated from the United States in 1980s and came into China in 1990s, but due to various reasons, this advanced cost-accounting methods was not widely applied in China's enterprises.In China, many companies have their own set of traditional cost accounting methods. If the method is suddenly replaced by a new cost accounting methods, the establishment of a new cost accounting system is very difficult, and there may be many other obstacles. The author of this article, based on SAS ABM system, develops a cost-sharing operations simulation system, and discusses the focus of China's telecommunications enterprise applications of ABC elements and the resources required for the successful implementation of the key factors. The application and management of ABC in telecommunications enterprises in China are also discussed by providing some ideas and suggestions.