Study On Application Of Activity-based Costing In High Technology Enterprises

Rapid development of global economy makes corporations in our country facingbroad market and fierce competition at the same time. Under this new era ofglobalization, the high-tech enterprises become important players for this globalizingeconomy. For the entrepreneurs probing cutting edge technologies. In order to growrapidly and get the initiative in the competition in such an environment, corporationsshould combined high-new technology and high levels of management. This paper willbe a new challenge for high-tech enterprises’ management standard to our country.This paper explains at first the background of choosing the topic, explains thedevelopment of activity-based costing theory in foreign nations and the researchliteratures of the activity-based costing in China. It is of great theoretical and practicalsignificance to lead the activity-based costing into China and implement it. Secondly,explains the basic theories of ABC and analyzes the implementation practicality of ABCfrom the micro and macro environmental perspectives. By investigating theactivity-based costing method in high-tech enterprise application and analyzing theproblems exposed, puts forward some countermeasures to guarantee the implementationof the method. At last, combined with theory of ABC to case analysis with XY Companyas an example, get the implementation of the results obtained supporting this paper.It has not been a long time since ABC development in China, and the number ofenterprises using are still very low. Although the need of ABC in enterprises is huge, therealization and practice are not enough. So it is very hard to research it in this thesis. ButI believe that thanks to our continuous thinking and exploration, we would be in greateffect.