The Study On Application Of Activity-based Management In DR Enterprise

High-tech enterprises is a major highlight of the knowledge economy era, animportant feature is the high-tech enterprises with the knowledge and technology as thecore of productivity, high-tech enterprises rely on intangible knowledge and technologyto create value as a production tool, its operating procedures, and general business arenot the same. Research institutions in our country is facing today, costing and controltransformation, high-tech enterprises are facing increasingly fierce competition from theglobal market, the traditional cost accounting methods have been unable to adapt toproduction operations and business development and growth needs. Therefore, a newcost accounting method came into being. Costing less time in our development,applications are more limited, so far there is no widely available, therefore, theapplication of high-tech enterprises studied Costing, attempts to use scientific, systematicand professional theoretical knowledge in-depth exploration Costing applications.Originally Activity-based is for research units and the introduction reforms. DRelectronic information enterprises engaged in high-tech enterprises, since2010, foundthat corporate management to allocate work according to traditional production orproduction cost accounting method has severely distorted the true DR enterprise productcost information. Meanwhile, in the era of knowledge economy, diversification ofcustomer needs requires companies to personalized products to standardized productionbased on traditional cost accounting methods and therefore it is difficult to meet theactual needs of DR companies, therefore, the company introduced on March4,2013theactivity-based costing, activity-based costing research paper is in the company ’sapplication, in order to promote the effectiveness of play among other high-techenterprises. Writing full text is divided into six main parts.The first part is the introduction. Introduces the research background, purpose andsignificance of the study, research ideas and methods of the paper, describes the basicframework of this article.The second part is an overview of the theory of activity-based costing in-depthanalysis, specifically addressed the definition of costing, production and developmentactivity-based costing, the core idea and implementation of activity-based costing. The third part is to manage the status quo DR enterprise applications operating costanalysis, including DR Enterprise basic background information; existing state enterpriseapplications DR operating cost managementThe fourth part is the DR enterprise applications operating cost managementproblems and cause analysis, this section analyzes the DR enterprise applicationsoperating cost management process problems and causes of the problem.The fitfh recommendation is to improve the management of DR business operatingcosts, mainly put forward the following proposals: the DR business operating costmanagement system integrated design； many ways to expand the DR business operatingcost management； simple module to improve DR enterprise operating cost managementprogram； improve operating cost management reporting feedback cycle to refine thereport content.The last part is the conclusion and outlook, highly summarized the papers and madea follow-up study of prospects.