The Improvement Research On The Cost Accounting System Of Ge BU Of G Telecom

This paper takes the cost accounting system of GE BU of G telecom company as a study case. The urgent problem for G telecom company is the lack of independent financial accounting system,the imperfect cost accounting system and the immeasurable divisional performance.How to design a reasonable cost allocation pattern to make the cost of GE BU clear to stimulate employees effectively is highly concerned. Therefore, the research on the cost accounting system improving of GE BU of G telecom company has a certain theoretical practical significance.First of all, this paper proposes the research background and significance and reviews the associated literatures, then presents the contents and methods. Second, on the basic of learning the current situations of the cost accounting system in G telecom company,then analyzing the existing problems of it by the way of personal interview.Third, according to the two phase distribution model raised by Robin Cooper and Robert Kaplan and the cost drivers optimization theory by Babad YM together with the learning current situation of G telecom company,allocating the cost to GE BU and refining the relevant basic cost accouting system. Finally, bringing the actual data into the improvement scheme and evaluating the practical effects.The result of this research indicates the improvement on cost accounting approach and basic cost accouting system is valid.To accout independently makes the cost accounting object undertake the reasonable cost and get the matching revenue and resource,arouses the staffs’ working enthusiasm,optimize the cost controlling and analysis level and is beneficial to the future development of G telecome company. Wish this research could provide a reference for other departments in G telecom company ifor the cost accouting system improving problems.