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The implementation of activity-based costing and feasibility studies

Author: HeQingQing
Tutor: LiQing
School: Yunnan University of Finance
Course: Accounting
Keywords: Costing Implement Feasibility Cost drivers
CLC: F275.3
Type: Master's thesis
Year: 2011
Downloads: 814
Quote: 4
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Abstract


Contemporary development of high technology, people's needs change rapidly, the production and operating environment changed dramatically, the traditional costing methods have not correctly reflect the consumption of products, can not evaluate the product for the enterprise profitability, scientific decision-making provide the correct accounting information . Costing is a kind of job-based costing methods, which fixes under traditional costing methods in accordance with the allocation of a single allocation of indirect costs based on cost information led to the problem of distortion. Costing indirect costs allocated according to cost drivers, from the fundamental solution to the shortcomings of traditional costing methods. From the traditional volume-based costing to develop into a modern work-based costing is a cost accounting scientific development trends, therefore, in our research and implementation of activity-based costing has great theoretical and practical significance. With the global economic integration and the accelerated process of internationalization of capital, China's enterprises are facing the challenges of advanced enterprises at home and abroad, in order to enhance their competitiveness in the market in an invincible position, China's enterprises must learn advanced cost management approach - Activity Based Costing. Cost management is the key to improving the competitiveness of enterprises, operating cost management cost method specified for the specific direction, the company's business decisions, cost control can play the advantages of activity-based costing. Therefore, China's enterprises to implement activity-based costing is now needed to solve the problem, the purpose of this study is the case. This paper introduces the research background, detailed theoretical developments abroad Costing process several recent studies abroad while costing literature review, research content in accordance with domestic research literature reviewed. The introduction of activity-based costing, and apply advanced enterprises is of great theoretical and practical significance. Secondly, the traditional costing methods and cost allocation cost object based on the current production, the limitations of the operating environment makes the cost of distorting the information, resulting in an adverse effect on the business, this paper presents the implementation of activity-based costing business results and prospects. Then, explain the basic theory of activity-based costing, from the micro and macro environment analysis of the enterprise applications costing feasibility. Again, the combination of accounting theory costing job costing system design and integration of HZ plant for case studies. Job Costing System Design includes certificates, accounts, books, reports design. Through case studies of traditional costing methods and costing the distinction made a specific comparison, HZ plant in the economic activity occurs preparation of accounting entries. Case studies show that the use of activity-based costing to cost reduction specified concrete directions for improving enterprise cost management, and enhance the competitiveness of enterprises, plays a role. Finally, the text of the main content and viewpoints summarized, and the inadequacies of the paper, the enterprise's recommendations and future research directions. In addition, the operating cost method is an open system, as society progresses, the continuous development of science and technology will continue to develop, which we need for the implementation of activity-based costing theory and continuous research and improvement.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Enterprise Cost Management
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