The Research On Application Of Activity Based Costing In H Comany

Enter since twenty-first Century, with the development of global economic integration, the traditional accounting cost allocation method already could not reflect the true cost of enterprise information, many enterprises of developed countries began to pay attention to, are respected and applied cost operation method. Compared with developed countries, the research on the cost of operation law of most enterprises in our country is still at the initial stage of passive, Especially for the electronic components industry in China, is facing severe challenges, in order to meet the needs of different consumers, product diversification, complicated degree is more and more high, more and more enterprises realized that the traditional cost management method has been not able to develop their demand, the cost of providing information is also not comprehensive, scientifically for enterprise managers to provide help, enterprises are in urgent need of operation and management of a set of advanced cost management methods to assist daily, to enhance enterprise competitiveness in the market.This paper is expected to help companies improve the quality of cost information and improve the management efficiency of enterprises through the research of ABC. The basic object of activity-based costing is operating; this method can for enterprise management layer provides more accurate cost information, which is in conformity with the law of produce cost, than the traditional cost management method more dynamic, timely constantly updated information cost. But this method in the enterprises of our country implementation effect is not ideal, especially like electronic components manufacturing such traditional manufacturing industry, many aspects of cost management system is not perfect, the traditional, extensive cost accounting method cannot accurately calculated the product cost, give the help of corporate decision-making and management. In order to cope with the business development needs and market challenges, H Company needs to establish a set of accurate and efficient cost control system, in order to timely understand the product and customer's cost information, improve the company's decision-making and management efficiency.Firstly, this paper describes the status quo of H company cost accounting, and analyzes the implementation environment of the current H company's activity-based costing. Then, combining the activity-based costing and the dual cost control theory, the H Company's operating cost method is investigated and studied. Finally, after the analysis and summary found that only the company strictly abide by the activity-based costing, can improve the efficiency of enterprise cost management and management.. At the same time, it also hopes to provide some reference for other enterprises in the same industry to implement activity-based costing, in order to improve the entire industry cost control and decision-making level.