Activity-Based Costing And Raditional Cost Method Comparison And Fusion

Any kind of cost finding system all must in solve the cost measurement and the allocation of cost question effectively, guarantees the cost information the relevance and the accuracy. But nearly, for 20 years, have had the high automated advanced manufacture enterprise in the electronic technology revolution foundation, have brought the management idea and the management technology huge transformation, under this kind of brand-new manufacture environment, the enterprise tradition purchase and the manufacture process will have the deep transformation. Correspondingly, originally accountants and so on product cost measurement and control, accountant decision-making, achievement appraisal which will serve for the traditional purchase and the manufacture and even the enterprise decision-making the theory and the method also has the corresponding transformation. The direct artificial cost great proportion drops, overheads cost large scale increase. Obviously, still continued to use in the tradition cost finding method the direct artificial standard to assign the several fold, even dozens of times to be higher than own factory expense, will certainly to cause the cost information distortion.Therefore activity based-costing arises at the historic moment. Activity based-costing is one kind through carries on the tracing dynamic reflection to all work activity, the measurement work and the cost objective cost, the appraisal work achievement and the resources use situation cost finding and the management. The basis at present our country Enterprise locates the environment says, the large-scale activity based-costing not realistic, activity based-costing is develops in the traditional cost method foundation. The two both have the difference and to have the relation This article is through activity based-costing and the traditional cost method comparison, discovered its diversity and the connection point, found the two the fusion spot, should transport for the cost of operation law in our country carries on the discussion.