Liaoning Mobile Application Research Of Activity Based Costing

At present, China’s telecom industry has entered into the mature period, facing the increasingly fierce competition, price is lower, the development of enterprises gradually slowing of the external environment. In its interior, also facing the traditional management method has failure, unable to provide the correct production management decision problems.In China telecom enterprises, there is a notable feature:the cost of the enterprise consists of many direct cost, indirect cost, little, indirect cost for the proportion of total costs have risen to around90%now. The traditional cost accounting method, management way is single, calculate the rough, only through several major professional of cost can be regulated and then simply by different brands of the number of customers that finished product cost accounting, which for now to further expand the profit space of the telecom enterprises is far from enough.Based on the activity-based costing theory is introduced, based on the activity-based costing method in essence, through the establishment of " multi-dimensional cost benchmarking system", will be introduced to the operating costs of Liaoning mobile in the financial management, and the traditional cost accounting methods to be compared, thereby to telecommunication enterprises introduces the activity-based costing and the necessity and feasibility of to be confirmed.This paper is divided into four parts, the main contents are as follows:The first part mainly introduces the research background, research significance, research methods and research status at home and abroadThe second part mainly introduces the concept of activity-based costing and theoryThe third part mainly introduces the cost accounting of the status quo of Liaoning MobileThe fourth part mainly introduces the activity-based cost accounting modelThe fifth part is mainly on the application of activity-based costing method has carried on the simple evaluation...