| Under the market economy environment, the competition among enterprises is becoming increasingly fierce, how to in the fierce competition in the market to enhance corporate value. This is every enterprise management personnel are in question, and cost control undoubtedly is to solve this problem, a effective method. However, with the continuous updating of enterprise production and management mode, the traditional cost management methods can no longer meet the needs of enterprise development. Early 90 s of the 20 th century, the activity based costing as an advanced method of cost accounting was introduced to China, in the management of our country academia set off the climax of the theoretical research of activity-based costing, speaking from the theory and the application of activity-based costing can help enterprises to control costs, so as to improve the enterprise’s competitiveness, but in practice due to the popularization and application of activity-based costing application of this novel method of cost accounting is not very optimistic.Enterprises to implement the connotation of activity-based costing is to work as the theoretical basis of cost accounting, the theory that first operation consumes resources, then the cost object consumes activity for ideas, first should activities consume resources, is the amount of resources cost basis for allocation to work forms the work cost, then the next step to do is according to the amount of work in the production process in the production of products need to be the previous calculated activity-based cost sharing to the product cost, and eventually the formation of finished product cost. In recent years, with the theory of activity-based costing research has made breakthrough progress, activitybased costing is no longer a simple cost accounting method. It involves all aspects of enterprise management, has evolved into a set of advanced management theory and method system, provides new methods and ideas to enhance enterprise management level. Therefore, activity based costing management in enterprise management is in a very critical position.In this paper, the theory based on the operating cost method are introduced, and on the basis of the theory analysis of the ABC current application status in our country, on the basis of this, the activity-based costing application in the Z car manufacturing company are discussed, analyzes the activity-based costing in the application process of the enterprise existing problems, and puts forward the improvement measures, after example is used to verify the feasibility of the improvement measures. This paper mainly consists of five parts. The first part is the introduction. In the introduction part, the paper mainly introduces the research background and significance, the domestic and foreign experts on the activity based costing theory. In the second part of the paper, the paper focuses on the theoretical significance of activity-based costing, the concept system of activity based costing and the advantages compared with the traditional cost accounting method. In the third part of the paper, the enterprise mainly studies the application of activity based costing in manufacturing enterprises in our country. In the fourth part, this paper takes the Z Automobile Manufacture Co., as an example, points out the problems existing in the application of activity based costing, and puts forward the improvement plan. The fifth part is the conclusion part. In this part, the paper summarizes the research results of the whole paper and the shortcomings of this article, and makes a prospect for the future development and application of activity based costing in China. |
