Activity-based Costing Applied Research

In the modern market economy environment, especially after China’s entry into WTO, a large amount of foreign capital enterprise, entering China enterprises face the competition from home and abroad, increasing competition. Enterprise want to in the fierce competition in the market gain a firm foothold, is in an impregnable position, the enhancement enterprise core competitiveness will have become such an enterprise’s main task. One of the core competitiveness of the enterprise is to have cost lead. Therefore, to increase the core competitive capacity of enterprises, must strengthen a cost effective management. But the activity-based costing method is suitable for many enterprises to improve the cost management of an effective cost management methods.This paper analyses the activity-based costing method in Chinese small and medium manufacture enterprise application, to improve the enterprise management, in order to achieve cost whole-process management and optimizing enterprise internal homework chain, offer reference and, in order to introduce Chinese small and medium-sized manufacturing enterprise of activity-based costing provides beneficial attempt. In this paper, first, domestic and foreign experts and scholars on the activity-based costing method of research and exploration situation of a brief introduction and evaluated, then expounds the activity-based costing method of the basic concepts and principles, and assignment cost accounting system design method. Through the case of enterprise BJSP company, the analysis of actual case shows that China’s small and medium-sized manufacturing enterprise how to effectively introduction and use of activity-based costing, and problems needing attention. Finally draw the conclusion, and the activity-based costing method in China’s future prospects were discussed. Homework cost management thought and various kinds of advanced ideas of enterprise management should be combined to form a modern enterprise management important method, the modern enterprise management will play a more and more important role. The main contribution of this study are:(1) the product variety, many specifications, production process and manufacturing expenses accounts for complex than is not very big (in the total cost of no more than 20%) enterprise may also be an activity-based costing.(2) except the activity-based costing method can be used in manufacturing cost allocation of enterprise happening outside, the r&d, design, procurement, marketing and distribution, after-sale service and other expenses, can also be applied activity-based costing thoughts, will these expenses more accurately assigned to the product cost, in order to management authorities providing more accurate and true complete product cost, reflect the products’profitability, for enterprise’s product combination, product adjustment, product pricing decisions to provide accurate and complete information.(3) establish a set of suitable for the activity-based costing method of vouchers, books and statements system for enterprise use homework cost accounting information provided in the operations management, so in practice for a specific application of activity-based costing to offer reference and.But this paper assignments cost accounting system and the current financial and accounting system how to carry on the fusion, how to comply with the provisions of the current accounting standards for lack of corresponding research, and how to take advantage of homework cost accounting information provided in the operations management, no further study, these will be the next step of research.