The Study Of Cost Accounting In Postal Service Enterprise Based On Activity-Based Costing

Complete and accurate cost accounting is not only one important aspect of reflecting enterprise control level,but is significant to reinforce cost management,strengthen the comparability and controllability of cost,evaluate the economic efficiency of the enterprise exactly,and ensure the production and reproduction of the enterprise.Moreover,it is one of the important means to formulate prodnct price accurately and participate in market competition effectively.The paper is on the premise that to consider the complexity of the cost management of the postal enterprise,this paper brings the ABC into cost accounting practice in order to probe into a new method to reinforce cost control and increase economic benefit in the postal enterprise,meanwhile it also perfects cost control theory in the postal enterprise.This paper first introduces the theory of the ABC.Then,according to the analysis of the situation of the cost accounting,it finds out the inefficiency of the traditional accounting method,and puts forward the necessity and feasibility on the application of the ABC.On the bases of above,it constructs activity cost control model.At last it points out the aspects which need to improve in the future.