The Study And Application Of Activity-Based Costing

Under macro-background of the rapid development of science and technology, quick chang of economic conditions, increasingly drastic competition around the world, the Activity-Based Costing has gotten great development in research and application. ABC overcomes the distortion of accounting information, which is brought on by the inconsequent distribution of indirect expense in traditional cost management. Thereby, it can bring the true and external financial information for the decision-making of business management of an enterprise, meanwhile, it can help an enterprise implement activity rebuild through the analysis of value-added or non value-add with the activity as object, to realize the continuous improvement of an enterprise and finally reach the goal of enterprise value increase. With the wide use for reference to the research of ABC theories and literatures, at home and abroad, this paper absorbed the advanced experience and achievements of the activity-based cost control, have a discussion, analysis and study for the theory and application of ABC, then had it applied to practice.5 chapters are getting involved:Chapter1.Brief introduction of the research background, generalization of national and international research and the main idea of the article.Chapter2.Introduce the basic principles of activity-based costing, including the relevant concepts, features.Chapter3.Introduce activity-based costing applied in the company,analysis the using conditions.Chapter4.Combines the TD Tech's actual situation, design the use of activity-based costing.Chapter5.Conclusion and shortage.