A Research About The Implementation Of Activity-Based Costing In Sinochem Nantong

Since the last century 80's,Robin Cooper and Robert S.Kaplan have conducted a comprehensive and in-depth analysis about Activity-Based Costing (ABC),which began to be researched deeply and applied to business management widely.With the increasing high-tech enterprises and transforming of the domestic market from a seller's to a buyer's,China gradually also have the condition of using Activity-Based Costing,Chinese scholars started to attach importance to research the theory of Activity-Based Costing and to apply it to domestic enterprises.In this paper,according to the theory of Activity-Based Costing and the situation of Sinochem Nantong-a Warehousing business of liquid chemicals, Activity-Based Costing will be discussed for applying to warehousing business.This article is divided into five chapters:ChapterⅠgives a brief review about the theory of Activity-Based Costing,to guide the operation of applying Activity-Based Costing in Sinochem Nantong;ChapterⅡdiscusses about the feasibility and necessity of applying Activity-Based Costing in warehousing business;in accordance with the operating and financial situation of Sinochem Nantong,ChapterⅢdiscusses the program of applying the Activity-Based Costing in Sinochem Nantong;based on historical data of Sinochem Nantong,chapterⅣgives an Activity-Based Costing experimental results of the calculation,and discusses the results in the opinion of Activity-Based Management.Through the analysis on four chapters,this paper believe that the Activity-Based Costing is adapt to the characteristics of warehousing business,it will provide more valuable data on the cost for business management to the enterprises. As a typical warehousing business,Sinochem Nantong should design a targeted program before implementation,in accordance with the characteristics of business. Through the calculation of Activity-Based Costing we can get more rational allocation of costs in accordance with the reasons for resources,and more accurate reflection of the differences in operating costs arising from different process.At last the study of Activity-Based Management will help the company to improve it's efficiency and performance.