Empirical Research On Activity Based Costing In Manufacturing Companies

Activity Based Costing to provide a new type of indirect cost allocation method.Operating costs to move products consume activities and the amount of the allocation basisto allocate manufacturing costs as a starting point, the operations for the accounting. Thisallocation method to reduce the impact factor of the product cost allocation process,subjective assumptions and reflects a more objective and real products and manufacturingcosts inherent consumption causal relationship. To business decision-makers providesmore realistic, more reliable product information. Activity-based costing in the Westerndeveloped countries be used in business practices, but in Chinese manufacturingenterprises, the current use is not widespread. Enterprise implementation of activity-basedcosting, there are some success stories.In this study, using questionnaires supplemented with interviews to analyze theexpectations of different research methods, implementation of the ABC system on thedomestic enterprises, the history, and reason for its implementation, content, utilization andbusiness performance in different ways to get more in-depth understanding. Based oncurrent research，more emphasis on the traditional cost system and ABC system, theinvestigation of a rare analysis of the implementation of the reason, the implementation ofthe content and extent of assessment of business performance. In this paper, for analysis ofthis part, I believe that would extend the empirical literature in this regard. Expand thescope of application of activity-based costing in manufacturing enterprises, China’senterprises through the application of activity-based costing, product cost information,accounting, cost management and control can be further raised.