Research On Application Of Activity Based Costing In H Company

With the development of information management,the way of enterprise production has gradually become automation.Based on this background,due to advanced concepts and sophisticated accounting,domestic enterprises based on activity-based costing methods have been developed.Based on the activities of the cost accounting will be closely integrated with the company's production processes and financial management,not only to strengthen the production process management,but also to accurately calculate the cost,reduce production costs,improve the competitive advantage.This Article takes H company as an example,the research method of comprehensive application of combination of normative analysis and empirical analysis,based on domestic and foreign related research on activity-based costing based cost management situation of H company based on the analysis of the problems in cost accounting,combined with the company's development environment,for cost reasons,to divide the work the center,the allocation of resources cost,unit cost calculation using activity-based costing and traditional cost calculation method,the same results are compared and analyzed,and puts forward the improvement measures in the enterprise internal control,operation optimization,cost control,ABC in the use of H company and the similar enterprise provides the actual experience and theoretical guidance.