Research On The Application Of Activity-Based Costing In Mobile Communication Enterprise

As the opening up and development of the communications industry and increasingly fierce competition of communications enterprises, how to reduce costs and raise profit margins becoming the focus of mobile communications enterprises, and an accurate method of calculating costs becomes a priority. Activity-based costing method as an advanced modern enterprise management tools have been extensively studied and applicated abroad, this method introduce the concept of activity into daily accounting,which is able to conduct a cost-sharing effectively,making enterprises calculation of product cost more accurate and reasonable,and also make enterprises strengthen the cost control.This article introduces activity-based costing into mobile communication enterprises,which is based on basic theory of activity-based costing, combing with special characters of mobile communications enterprises, construct a "three-stage" type of activity-based costing of technical architecture, and also make the GS company's marketing costs as an example of activity-based costing analysis, demonstrated the use of activity-based costing accounting feasibility and effectiveness in mobile communications enterprises from the theoretical level and operational level. At the same time, the article also pointed out that mobile communications enterprises in the implementation of activity-based costing companies should pay attention to issues such as the improvement of security measures, etc, and gives the corresponding recommendations.This paper absorbing the essence of previous research results and also put forward own views and insights. On the one hand,come up with an effective solution for mobile communication enterprises,which is troubled by the problem such as inaccurate calculating costs,cost out of control, etc.On the other hand, lay a certain foundation for development and perfection of this advanced management system in China's communications industry.