| With rapid development of electronic information technology and automatic since 1980’s, the mode of production in company took place a graveness change. The proportion of direct labour cost reduced greatly, and the indirect cost increased obviously by a large margin, cost management of traditional costing is undergoing a unprecedentedly challenge. Traditional cost accounting failed to fully consider cost driver, and ignored the essence of cost allocation,so then businesses making the wrong decisions.The market competition is becoming more intense, companies are looking for new methods of cost accounting in order to achieve a more accurate cost calculation and control. Activity-based costing is produced and grown up under the background of the economy. As a new theory, ABC has advantage beyond measure compared with traditional costing measure,at the same time it has the shortcoming. People perfect ABC at all times in order to make it mature in theory and practice. Small and medium-sized manufacturing enterprises in the economic survival should be more effort to change and find market opportunitiesThough research on the theory of activity based costing has took several decades, it is used in our country in recent years. Activity-based costing has not formed a mature system,owning to domestic policies and conditions.With the basic theory of activity based costing, This document has a total of 5 parts, which will combine with the actual situation in a company and focus on relevant research background and research objectives. In addition, the paper choose a small and middle-small manufactures as the research object, and details the activity-based costing of the implementation in this method and the specific calculation steps, and the data results do a comparative analysis with traditional cost accounting methods, summarized for the practice of the homework cost method, in order to future operation cost method to provide a little reference to popularize and apply in our country. |
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