| Along with the economic globalization and the development of science and technology,the competition among enterprises becomes more and more severe today.Enterprises want to have a foothold in the market competition and a leading position,it is necessary to provide customers with cheap and fine products,which requires the enterprises to accurate product cost,strengthen enterprise cost control and management.Obviously,the use of traditional accounting method can't meet the needs of the enterprise cost control and management,and the Activity-based costing changed the traditional accounting theory of indirect cost accounting,to provide enterprises with more objective and more comprehensive,more accurate cost information,which makes up for the traditional cost calculation method in enterprise manufacturing cost management system of some disadvantages.The research and application about ABC has been more mature,and is widely used in forecasting,new product development and purchase quantity quotation,cost control,enterprise profitability analysis,and many other aspects.F company is a famous large-scale mobile phone manufacturer in china,This paper introduces the research background,research significance,research status at home and abroad,of ABC,as well as the difference and relationship between ABC and traditional costing method in principle and accounting methods,taking F company as an example,this paper makes a series of research on the cost accounting system based on activity based costing,it includes the establishment and classification of F company's cost center,the establishment and classification of the activity type,the determination of the cost drivers and the specific accounting process,and objective to evaluate the positive role of activity based costing in F company's cost control,quotation decision and budget management,at the same time,aiming at the problems existing in the application of ABC in F company,the paper puts forward some suggestions for improvement. |
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