The Analysis On Cost Accounting System Unedr Anti-dumping Responding

A decade ago, China accessed to WTO. The Chinese enterprises actively participate in international competition under the economic globalization. The scale of foreign trade increase steadily. China has become the world’s largest exporter and second largest importer. The products manufactured by the Chinese enterprises have been sold around the world, but also incur growing trade war between China and some other countries. There are anti-dumping cases against Chinese enterprises as many as50, accounting for one-third anti-dumping cases of the last year of the whole world. These cases are gradually showing some new features. The amount of money involved in one single case is increasing steadily. It is increasing gradually that the number of developing countries to initiate anti-dumping investigation into China. More complex forms of trade protection like trade remedy measures, technical barriers to trade, import restrictions and other kinds of barriers to trade measures, have further deepened the impact on China’s foreign economic and trade. The international trade and investment environment which China’s enterprises are faced with is not optimistic. For the last16consecutive years, China suffered the greatest number of anti-dumping investigations in the whole world.In such a severe situation, our companies come to realize the importance of anti-dumping responding. The companies worked together with the government and the chamber of commerce, and the respondent capability of these enterprises has been improved significantly. In many cases, the anti-dumping investigations were terminated because of the withdrawal of the applicants or there was no damage to the domestic industry. In some other cases, the responding companies got the treatment of zero tax-rated because of their scientific and sound cost accounting system. But there are still some problems about the cost accounting system for export enterprises in response to anti-dumping investigation, especially the accuracy of cost allocation and the capabilities of management of cost information. There is a certain gap between the requirements of anti-dumping investigations in these two aspects.The article started from the analysis of basic concepts of dumping, pointed out the importance of the normal value by the relevant provisions of the determining dumping and dumping margin calculation. Then the article described the three calculation forms of normal value and their application conditions in details. It proposed the Constructive Value of Surrogate Country is the core part of China’s anti-dumping practice at this time. Finally, the paper analyzed cost accounting system of manufacturing enterprises in China against on calculation procedure of the Constructive Value of Surrogate Country, and proposed the author’s own suggestion about to enhance the accuracy of cost allocation and cost information management capabilities. Enterprises should make use of the idea of cost drivers which is part of the activity-based costing to establish the "trace drivers", so that they can allocate indirect manufacturing costs and SG&A more rationally in order to improve the accuracy of cost allocation. In addition, production companies can enhance the cost information management capabilities and early warning anti-dumping lawsuits capabilities through establishing and improving the enterprise’s own products costing information platform and competitors information platform. Manufacturers should fight to win the victory of anti-dumping responding from these aspects together.