The Activity-based Costing Method In The Application Research Of A Company

ABC is method under the traditional costing formation. Costing jobs mainly inresource consumption, cost drivers assigned to guide thinking. As technologyadvances, more and more perfect system operating costs, compared to traditionalcost accounting, job cost accounting more accurate, giving them a more real costinformation.In the economic globalization today, refiners intense competition in the markethas reached a level of traditional cost accounting has been increasingly unable tomarket demand, not giving them a true and accurate cost information. Refiningcompanies in order to survive and develop, the key core issue is to improve productquality and reduce product costs. Refiners use of advanced cost accounting methodsto reduce costs, has become the focus of our refining business research. Therefore,China’s oil refining companies try to make use of activity-based costing companiesmust effectively reduce costs and extend the range to some extent costing.A refinery of this article with the actual situation of enterprises, about theimplementation of the costing model A refinery costing, by contrast with the currentcost accounting method, which was found closer to the actual operating cost method,the amortized cost, the cost of the more accurate, by using activity-based costing forrefiners cost accounting, corporate management can contribute to accurate, timely andcomprehensive information on the cost control and improve the quality and controlthe cost of refining products, optimizing operations chain, enhance the company’scompetitiveness.This paper is divided into six parts, the first part is mainly about the backgroundand significance of activity-based costing study how research methods throughin-depth understanding of business costs. The second part is mainly about costingrelated content. A third part is a business, for example, describes the current costcontrol and accounting problem. Costing applied research enterprise in A fourth part.The fifth part is Costing in the promotion of our problems and decisions. Part VI isconclusions and recommendations.