The Application Of Activity-Based Costing In C Company

Costing management is developed for more than200years，and is very maturing.But，currently，the customer demand is more multifarious. Under such conditions，how we can let the costing information reflect the multifarious costing from differentproduct? It is very important problem need to be solved.Till now， Activity-Based Costing (ABC) is a very good solution. But indomestic，the main discussion is just domestically. And according to the domesticallydiscussion， we can find that， many people think it is too complicated to implementABC. They think it is hard and need a lot of data to collect， and need a lot ofcalculation and analysis.This article analyze Time-Driven Activity-Based Costing (TD-ABC)，a simplifiedversion of Activity-Based Costing (ABC)， and find that, the TD-ABC will be goodenough to most of domestic company， and will be much easier than the traditionalABC.At the same time, the team and I try to implement the system of TD-ABC in the Ccompany, including the procedures double confirm and re-engineering according tothe request of TD-ABC, collect the data and calculate the cost on both labor andequipment occupation, to make sure the TD-ABC can run well, and we can get benefitfrom it. In the process of the project, we faced different resistance from differentdepartment, and met problems that we didn’t know before, but we solved them andget very good result.As the output of the project, on one hand, we can offer the company more rightcosting information; on the other hand, we compare the costing information under2kinds of system, corrected the misunderstanding we have before, use the verysignificant costing information to guide the daily operation. Then the business getsstronger support by the new costing system.