The Application Research Of Activity-based Costing In High-tech Enterprise

In the environment of rapid development of world economy, High-tech enterprises become particularly prominent in the process to promote the development of the economy, But as time passes, The traditional cost accounting method has no longer been applicable in High enterprises, and affects their competitiveness.Because there is no advantage in the accuracy of the cost information and giving effective support to managers making scientific decisions. It is necessary to combine high-tech and high levels of cost accounting and management for playing the advantages of high-tech of high-tech enterprises and improving the competitiveness of high-tech enterprises.Activity-based costing is a kind of cost accounting method,which can provide more accurate cost information and improve the level of enterprise cost management. It has a certain theoretical and practical significance for high-tech companies using the advanced thoughts and theories that improv the allocation of their own resources optimization and cost management, etc.Domestic and international scholars and enterprise managers pay abundant attention to this kind of cost accounting method.This paper first introduces the research background and research status, etc, and then presents the theoretical system of activity-based costing in detail, after that,make elaboration of activity-based costing based on the definition and life cycle. Then describe a case about a high-tech enterprise A which apply activity-based costing. Analyse the necessity and feasibility of the implementation of activity-based costing in this enterprise. And perform system for A high-tech enterprise by implementing activity-based costing from two angles of production costs and expenses for the research and development. then apply the system of activity-based costing in A high-tech enterprise. Finally, make comparative analysis for the result of the implementation of activity-based costing and calculation of the traditional cost method.And suggest A using activity-based costing to manage and control costs in order to improve cost management level. In the end of this paper, the research conclusions are mainly:Theory and practice cases show that activity-based costing can give high-tech enterprises more accurate information and improve cost management; Enterprise implement activity-based costing pointing for step by step,then integrate costs incurred in series to facilitate comprehensive analysis and management for cost of enterprise. High-tech enterprises have longer and more complex activity chain compared to general enterprises, therefore, there are more non-value adding jobs and more waste of resources, It is beneficial to high-tech manufacturing enterprises to improve their cost management by combining with activity-based costing as much as possible to eliminate non-value adding jobs and reduce waste.The introduction of activity-based costing time is not long, in the enterprise application in the enterprise is not widespread. Many domestic scholars study activity-based costing staying on theoretical study abroad.And limit in the field of cost management, the entire research system is not comprehensive and science. In the case of industry-specific applications are not many, especially high-tech enterprises. In this respect, the research value of this paper is making a preliminary exploration for application of activity-based costing in high-tech enterprises. However, due to my lack of awareness, some insufficient places need to be follow-up studied.