Researches On Cost Calcualtion Of The Service Of Legal Metrological Verification Based On Activity-Based Costing

As the socialist market economic system gradually established, especially after our country joined WTO, the institution by "metrology and verification" gradually changed with the market model into a more complicated management type, combined with the function of engineering, developing verification standards and the like, which have an important influence on the society and economy.On one side, with the development of society and economy, the verification cost of the service of legal metrological verification is constantly drawing attention of all parts of society, on the other side, the institution is paying more attention to improve the capital efficiency and reduce the cost due to the lack of self improvement resources. On the condition of high quality of service of measuring and calibrating, it is an urgent subject to find out a proper method which can precisely calculate the cost of measuring and calibrating, therefore, control and reduce the cost of measuring and calibrating.This article brings Activity-Based Costing into discussion to solve the problem. Firstly, this thesis pays attention on the background of the service of legal metrological verification. In order to find the necessity of cost calculation, we need to find a better method for cost calculation for providing accurate financial statements for the management to make a scientific decision. Secondly, it constitutes the cost calculation system for the service of legal metrological verification by studying the accounting basis of cost calculation, calculation methods and the cost statements. The application of ABC in cost accounting is the key for this thesis. Firstly, compared the traditional cost calculation method with ABC clarifies the advantages of ABC. In addition, using the method of ABC to clarify the activity and make dynamic analysis. Secondly, try to set up the related cost calculation account. In the end, make an example to display how to use ABC in the cost calculation of the service of legal metrological verification. In this thesis, by analytical methods and summarizing literature review, it is proved that the ABC is feasible for cost calculation for the service of legal metrological verification. With the reform of public institutions, the ABC will be promoted gradually.