| ABC is a cost management information system which is based upon activity,It’s core idea is the concept that products consume activities and activities consume resources. Through the confirmation and measurement of activity and resouces consumption,select the appropriate cost driver to be the standard of allocation, then we can get the correct information of the product.at the same time,when measure the cost of the consumption of the resources of the company by using ABC,the scope also contains the cost for production preparation,so the product cost calculation greatly widened, It is the calculation method of the full cost of a product,hence,ABC can provide enterprises with a more accurate cost information,and also,through activity analysis,operation process of the company can be improved,then the competitiveness in the market can be promoted.Based on the production of mor e varieties of small batch, the indirect costs in the product cost accounts for a bigger proportion of A company for the study object, take the present production mode and product cost structure into consideration,study the necessity and feasibility of the application of ABC in A company,and follow the rule of the application of ABC to calculate the cost of products of A company, This article first expounds the concept of homework cost method system, The condition for implementation and application steps, And compared with the traditional method, Points out that the implementation of ABC in manufacturing has practical significance, then, Analyzing the present situation and problems of cost accounting system for A company,and study the feasibility of the application of ABC in A company. in the end, According to the principles and processes of the application of ABC,use ABC to calculate the cost of the product accroding to the present data,and compare the outcome with the previous to sum up the strengths of ABC, Then To summarize the thesis and express the outlook of the application of ABC in the companies in China. |
PDF Full Text Request