Study On The Application Of ABC In Pork Processing Enterprises

Since the reform and opening up,with the development of China's market economy and the level of science and technology,our economic conditions have changed a lot.The manufacturing enterprises in the country began to use more automated production equipment,the informationization level has been improved significantly,and the production mode tends to small batch and multi variety to meet the diverse needs of the market.These changes leaded to the great decrease of proportion of the costs of direct labor and direct materials in the total cost in the manufacturing enterprises,so that the raditional cost method which focus on the direct costs can't meet the development needs of enterprises because the result can not reflect the true cost of products.In this situation,the activity-based costing method is more suitable for the enterprise cost accounting.However,the activity-based costing method is still relatively new in the enterprises of our country,the practical application is not widespread.This paper mainly discusses the basic concept,the actual application effect and the measures to promote development of ABC.What's more,talking about the prospect of the future.Firstly,introduce the significance and research methods of the research,combined with the related research data both at home and aboard,discuss the basic concept and the accounting process of ABC comprehensively,arrangement the basic framework of ABC and have a basic understanding.Secondly,this paper compare with the activity-based costing and traditional cost method,study the difference and connection between them.The different distribution of the manufacturing costs is the main difference between them,and they share the same calculation method of the direct costs.Through the comparison,we can get the advantages and limitations of the Activity Based Costing.Then,according to the relevant literature,combined with my own point of view,introduce the application condition of Activity Based Costing in the manufacturing enterprises,through the comparison of foreign and domestic,put forward the necessity and feasibility of its application,analyse the obstacles in its application and the promotion measures.Further more,choose an enterprise to do the case study and get the measures of promoting it in enterprises at last.Finally,through the research above,elaborate the actual application effect of ABC and the areas of improvement.Put forward my own opinions of it's future and keep a positive attitude.