Application Of Activity Based Costing In Eurasian Corporation

With the rapid development of science and technology and economy, the budget management of enterprises, which strongly requires the accounting department to provide the corresponding cost information, so as to strengthen the pre planning and daily control of economic activities. The activity-based costing method combined with actual operation of the enterprise and the cost as the accounting based method is more and more attention has been paid to the, and has been more and more widely used in the internal management of enterprises become enterprise management an important accounting method. In practical application, the Eurasian companies implement activity-based costing can be more accurate understanding of the enterprise in the operation cost, and truly reflect the actual cost and taking the opportunity of financial information, so as to meet the needs of enterprise management and decision. Nowadays, with the fierce competition in the shipping industry, various marketing strategies have been adopted to gain more market advantage. Enterprises only stand on the height of strategic management, through cost management and other means to continuously enhance the market competitiveness. This paper not only to the Eurasian company as an example to illustrate how the activity-based costing is implemented, but also to analyze how to understand the operation cost method in the perspective of strategic management. Above research purpose of this paper.Develop research methods in determining the basic research purposes. Analysis and understanding of the principle of activity-based costing, activity-based costing model establishment. In Eurasia, for example, combining theory with practice, on the basic hypothesis of activity-based costing on the basis, determine the reasonable operation, and cost drivers, establish corresponding operation base, rational allocation of resources, activity chain and value chain was observed together to generate process and calculate the cost driver rate, belong to the integrated to the final product. Detailed analysis of the accounting process and data analysis, and compared with the traditional cost method.The necessity and feasibility, the research results and the personal opinions of the implementation of ABC in Europe and Asia are summarized. Successful implementation homework cost method, we need to accurately calculate the related costs and to record and analyze all kinds of cost, to carry out its tracking and control, so as to reflect the true cost of the flow path, eventually forms the feedback and analysis, provide information for enterprise management and decision-making. The basic idea of ABC and the final purpose is to improve, is conducive to the development of enterprises, even the need to pay a lot of cost to solve the difficulties it is worth. Because in the long run, the operating cost method is conducive to business growth and progress. To strengthen the research of operation cost, accumulated experience, its shortcomings will be effectively improved, cost accounting in order to better be used in the enterprise.