The Application Of Activity Based Costing In Power Engineering’s Cost Accounting System

With the extensive application of science and technology, diversification of market demand changes and the intensity of competition in the market gradually deepened, a shift in the market for corporate positioning has happened, the production process turn to be complex, technology and intensive, the corporate value is not limited to economic entities to provide products and services for clients. For enterprises’developing, the ideological of Activity Based Costing has been gradually introduced into cost accounting management, the idea that the "Activity" is accounting basis making the accounting and the business more closely, the establishment of Activity Based Costing accounting system made the enterprises concluding the information in manufacturing, management, operating, and through multiple dynamic analysis, a more reasonable distribution of the large indirect costs, and thus can get more accurate product cost, allows companies to reveal the true cost of the underlying operations, to grasp more accurately cost situation. The application of Activity Based Costing in enterprise management could provide lots of cost information, help management keep abreast of the dynamics of production and the performance of departments, provide convincing data to support the enterprises for improving production systems, conducive the business basing the macro-trend to improve overall resource allocation and enhance the level of cost control.This article made from the view of the application of Activity Based Costing in power engineering enterprises, introduced the status quo of power engineering enterprise cost management and clarify the basic theory of Activity Based Costing, demonstrated the use of Activity Based Costing in power engineering enterprise cost management is feasibility, established the cost accounting system based on Activity Based Costing principles, operated cost method used in the power engineering business processes for scientific comb. Finally, through empirical analysis shows, the application of Activity Based Costing made a great role in promoting the cost accounting system of the power engineering enterprises and has a very important position in the cost accounting system in our country’s power engineering enterprises.