The Activity-based Costing Research In The Development And Application In China

Since ABC is introduction, widely recognized in theoretical circles, it is regarded as the cost management system development achievement of the new generation of revolutionary. With high-tech enterprises in the application of market competition intensifies and the diversification of customer demand, Chinese theoretical circles and enterprises increasingly begin to pay attention to activity-based costing Application in China.This article details the cost of domestic and international operations on the basis of the development of the theory in light of the application of Chinese enterprises, the implementation of activity-based costing address the problems that exist in the process, from the behavioral sciences, the traditional cost accounting concept of the Balanced Scorecard, the consumption of resources operating cost method of accounting and the relationship between these four perspectives, through a comparative analysis of some resolution of Chinese enterprises operating cost method response.The article is in 6 sections.Section1: Introduction of research ABC, introduces the development of the situation at home and abroadSection2: Operating costs will cost method with the traditional method, the operating cost method described and the advantages of a breakthrough.Section3: Describes Operating cost method in the application of state of China, Chinese enterprises focus on the implementation of operating cost problems encountered by law.Section 4: Focus on the cost of operating the application of law in our country Solutions, from the behavioral sciences, the traditional cost accounting, resource consumption accounting Balanced Scorecard and proposed solutions in four aspects.Section 5: A case analysis on the implementation of Activity Based Costing process.Section 6: ConclusionThis article, using standard analytical methods, from the behavioral sciences, the traditional cost accounting, Balanced Scorecard and resource consumption accounting for the angle of the four Chinese enterprises operating cost method of the recommendations and measures to truly promote the ABC in the development of our country.