Research On The Cost Accounting In H Enterprise Based On Activity-based Costing

In the 21 st century,under the promoting of the rapid economic development and the high-speed progress of science and technology,economic environment in China is changing unprecedentedly because of the reform and opening-up policy.Therefore,under the new situation,if the enterprise only rely on the traditional cost accounting method,you can only get some one-sided even invalid information,which is difficult to make a timely and effective business decision.In face of this situation,we found that the activity-based costing method originated from abroad might be able to play a role.To the activity-based costing method,we choose activity as the center.However,to the traditional costing method,we choose products as the center.activity-based costing is more accurate in the aspect of cost accounting.Thus,to some extent,activity-based costing can solve the problem of the distortion of enterprise's costing information.Since the beginning of the reform and opening-up,a batch of domestic scholars brought activity-based costing which had been widely used in abroad into China,and started to study of the theory of the activity-based costing method,and carried on the thorough discussion,the academic achievements are obtained.However,before activity-based costing method being widely used in practice,our country still have a long way to go.This research firstly introduced the research background and significance of activity-based costing method,and made a thorough literature review according to the domestic and foreign scholars' study of activity-based costing method and their related articles which were published in the book.Then,in this research,we conceived research methods,clarified the research venation,set up the framework of the article,explained the possible innovation points.Secondly,in this research,we studied activity-based costing method from the basic concept,constructed theory system by every basic definition,and compared the activity-based costing method with the traditional costing method to find out the relation and distinction between them,and further,put forward the advanced nature of activity-based costing method.Again,this research analyzed the current situation of cost accounting of the H enterprise,found the problems existing in the traditional cost accounting as well as the possible consequences of the H enterprise,then,applied the homework cost method into the H enterprise cost accounting,and put the products under two kinds of cost accounting method,compared the calculation results to analyze the effect of activity-based costing method.Finally,this research presented the safeguard measures for the application of activity-based costing method in H enterprise.This research finally come to a conclusion that,in the cost accounting of a enterprise,activity-based costing method is better than the traditional costing method in adapting to the trend of the Times.We should spare no effort to promote the activity-based costing method,to make sure that our country's enterprises could get more accurate costing information,so as to make the right decisions.