| The cost is the focus of corporate parties. It is also an important factor to affect the development of enterprises. Costs directly determine the size of the level of corporate profits. Thereby it is not only affecting the competitiveness of enterprises in the market, but also the value of the stakeholders. So the accuracy of the cost of information is particularly important. The ABC method is based on job-based, tracking of all work activities, according to the operating costs of the consumption cost of a rational allocation of a costing methodology, can provide more accurate cost information relative to the traditional cost method. But from the situation of China at this stage of the method to use, there are still a lot of resistances. The paper pays attention to the problem through case studies about activity-based costing in the implementation, and the implementation of the results of analysis, cost accounting system for enterprise reform. To provide a theoretical basis and experience of support through the optimization of the cost information.The paper introduced the background of Hong of Electric Power Industry, analysis of cost accounting methods exist. It used the data of the2011year of Hong Group, combined with the current situation of the company’s use of the costing. By contrast, analysis of standard costing and activity-based costing product cost sheets, obtained the activity-based costing accounting method calculation is more accurate. By comparing the share of resources consumed by the various operations of the activity-based costing, analyze the consumption of products in every aspect of the resources. Then the paper analyzed the reasons for proposed improvements. Finally, based on theoretical analysis and case study results, the paper put forward measures of optimize the organizational structure and system optimization, in order to facilitate the implementation of activity-based costing to provide a more accurate cost information for the enterprise. |
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