Application Of Activity-based Costing In XS Enterprises

Since economic development is getting faster and faster,science and technology development innovation and business market environment is changing the new period.In this situation,companies want to maintain a leading competitive advantage.Enterprises must have a leading technology and scientific management methods,Many companies put cost management as the core strategy of enterprise management,but many companies did not use a reasonable cost accounting method,those companies failed to maximize the realization of corporate value.This paper focuses on the current situation of activity-based costing,introduces the concept of activity-based costing,constructs a model of activity-based costing through case analysis,the paper introduces the calculation process and the model into the XS company case,and then compared with the traditional cost accounting methods,draw conclusions: Activity-based costing method can accurately reflect the cost of enterprise information,and the traditional cost accounting for business decision-making is no longer suitable.This paper summarizes the purpose and significance of XS Company’s use of activity-based costing,this paper also give the personal application of activity-based costing advice.In the end,the article makes a positive outlook on the future application of ABC.