The Application Of Activity-Based Costing In Telecom Enterprise

The cost of Telecom product has always been Telecom Enterprise's problem. Compared with the manufactory, Telecom Enterprise has more indirect cost and public cost. So it's more complicated in cost accounting and cost management. Telecom Enterprise in our country is using traditional cost accounting to calculate cost. But this method can't allocate cost for each department and specific product accurately. So there are errs and misinterpret in calculating and analyzing business cost. This article use Activity-Based Costing to help Telecom Enterprise to construct a more scientific cost accounting system. ABC can also improve the cost accuracy.