Study Of ABC Accounting System Designing And Application

After China enter into WTO,our enterprises will have to confront global competition. Therefore,in the opinion of managers,seeking new management model has become the key of sustainable development.Using the principal theory of activity-based costing as a springboard,this paper makes tangible -,deep researches on the design of ABC accounting system ,based on the condition in the international environment of our country's -progress,which is composed of five chapters.Starting with the origin of activity-based costing,chapter one focuses on reviewing the evolution of ABC and evaluating its application status. ABC accounting is a management model differential from traditional one. Foreign and our country's experiences indicate that companies should choose their accounting method intellectually,and probe a set of operation criterion according to their need.Chapter two explains the concept system of ABC accounting and calculating process,which paves the way to understand the theory of ABC.Chapter three focuses on the design of ABC accounting,including three aspects:frame designing,system designing,cost report designing. Based on company's demand on cost information and elementary system designing,the main task of frame designing is to make sure whether they are suitable and possible to establish ABC accounting system. System designing require a full knowledge of enterprise's characteristic,and description of activity chain,which is to improve maneuverability of ABC system. Ledger and cost report designing demand its system embody the link between activity-based concept and traditional costing. Owing to this,the part includes source document designing ,account book designing,cost report designing.Upon example,chapter four gives a detailed analysis on the ABC calculation process,which can help to understand the idea of the design of ABC accounting system.Chapter five emphasizes on the applicability of ABC accounting in our country. The author think ABC accounting is in line with accounting system on the whole. On the other hand,some conflicts with current accounting convention also exist. In the end,the paper focuses on its applicable opportunity in our country,and gives some constructive advice on relative issues.The emphasis is on the design of a set of activity-based accounting system,which is suitable to our country's enterprise. Although ABC still in its experimental period in our country,like any excellent method,they should make continuous improvement via experiments. Therefore,we have optimistic reason to believe its bright future through this paper's discussion.