The Application Of Activity-Based Costing In Jinsheng Manufacturing Enterprises

With the development of the knowledge economy era, the integration of the world economy and rapid development of information technology has been widely applied, Chinese enterprises‘ information technology and automation develop rapidly. In a market economy, the demand for a buyer's market is changing, intensified competition in all walks of life, technological change rapidly, product replacement faster and faster, in which these phenomena have led to a fundamental change in the business environment, based on This change, the community and the enterprise cost management costing give a lot of attention. In this transformation, Costing homeopathy and health, and emerge in a number of enterprise applications. More and more experts and scholars for Costing studied theory and practice. This is the application of activity-based costing in JINSHENG manufacture. JINSHENG Enterprises is a manufacturer of super-hard materials based manufacturing enterprises.In this thesis, I use case analysis. Through a combination of qualitative and quantitative or combination of theory and practical analysis the use of activity based costing in JINSHENG Enterprises. In this thesis, through the JINSHENG super-hard materials manufacturer business background, production processes, research costing the status quo, the status quo of JINSHENG Enterprises costing analysis, and pointed out its problems. By understanding the actual situation of the enterprise, analysis the feasibility of the activity-based costing's using in the enterprise. For JINSHENG Enterprises conducted using activity-based costing application design, combined with JINSHENG actual data analysis, by comparing the two methods, found that companies in the implementation of the existing problems will thus make recommendations for the problem.