A Application Research On Activity-based Costing In The X Food Processing Enterprises

Since the twentieth century, China’s modernization of the financial and other information systems through the use of computer and network technology, the field of accounting and gradually entered the information era, manufacturing companies also followed the great changes occurred. Enterprise-centric costing jobs created, activity-based costing(Activity-based costing, referred to as the ABC method) is regarded as one of the important costing the accounting profession today.The production capacity and product quality, driven by new technology and new management tools, has been very good improvement, corresponding also changed the composition of the cost of business. In the traditional cost method, usually by indirect costs associated with the production of standard products among distribution. Costing is a job center, enterprise resource consumption of all the jobs are recognized and measured resource consumption costs accurately included in the job, and then after the job cost driver selection, assign all operating costs to the product a cost accounting allocation method.This paper discusses the theoretical level in the production, development and related basic theories, ideas and principles of activity-based costing. Then, X Costing in food processing enterprise application case studies, considering the industry characteristics, technical rules and other factors, the industry developed a suitable cost driver options, rational division operations center, the establishment of operating costs model, product cost accounting. Finally, food production and processing enterprises operating characteristics analysis, clear Costing in food processing enterprise applications maintenance conditions.