Study On The Activity-based Costing Method In Our Country Manufacturing Industry Enterprise Of Applied

Along with the progress of social productivity and market demand level, the riseof the our country business enterprise of manufacturing environment profound changes.Manufacturing environment changes to make traditional cost calculation method costinformation provided by the highly distortion, more and more can't meet the demandof enterprise managers.Activity-based cost method can be very good make up fortraditional cost method in the shortcoming of the cost accounting,provided relativelymore accurate cost information, for enterprise management decision to provide betterservices. Since the1990s, our country to activity-based cost method in a wide rangeof theoretical research, and have achieved good results, but Chinese manufacturingenterprise in the activity-based cost method to accounting and practical application isstill in the stage of exploration, research theory relatively full, practical experiencewas very inadequate.First of all, describes the activity-based costing method of the backgroundmaterial, the research significance and the present situation, the basic theory of theactivity-based costing method in detail, in the establishment of a complete system onthe basis of the concept of activity-based costing accounting principle is analyzed, theadvantages of the operation cost method is discussed.Secondly, through the investigation and statistical analysis of Chinesemanufacturing application of the present situation of the activity-based costing methodcost method, and from the objective and subjective in two aspects of the activity-basedcosting method in Chinese manufacturing application the difficulties and obstacles tocarry on the detailed analysis. Pass to our country successful application of theactivity-based costing method in the analysis of the manufacturing enterprise, itsummarizes the article5refining suitable to China's manufacturing application theactivity-based costing method cost method of successful experience, Chinesemanufacturing enterprise application for the activity-based costing method cost method provides reference.Thirdly, the detailed design the activity-based costing method in manufacturingenterprise application procedures, complete the the activity-based costing method costmethod shown of the accounting process, and by establishing the sequence matrixmodel make the activity-based costing method cost method of accounting processmore clear, specific; By establishing the linear programming evaluation model, helpenterprise to assignments management, declaring bad work. And selected amanufacturing enterprise operation cost method for the actual application of the casestudies, the application of design steps and linear programming evaluation modelintroduced specific application of cases, the results show that, by this design can makethe enterprise implementation the activity-based costing method cost method, linearprogramming evaluation model can improve the operation management to be scientificand effectiveness, ensure the activity-based costing method in the implementation ofthe effect.Finally, combination of case study and operation cost method in Chinesemanufacturing industry in the present situation of the application, from the enterpriseinternal and external two aspects for the activity-based costing method in Chinesemanufacturing enterprise application promotion of proposed the feasible Suggestions.