The Application Of The Activity—based Costing In The T Company

The activity-based costing(ABC)is based on operations,assigning resources to operations,then assigning jobs to products and services according to the amount of work consumed by products or services,and ultimately determining the cost accounting method of cost.ABC has been developing for more than 100 years since it was put forward.Activity-based costing is not only a more accurate way of cost accounting,but also an advanced concept of cost management.In foreign countries,many enterprises have applied the activity-based costing to the internal cost accounting system.Activity-based costing can not only help enterprises have a more accurate understanding of product cost information,but also help enterprises make decisions based on cost information,so as to improve their market competitiveness.In China,activity-based costing(ABC)is relatively late.Due to the constraints of market environment and managerial philosophy,activity-based costing is relatively limited in enterprises.Especially in the beverage processing enterprises,most of the traditional cost accounting methods are still used.Based on the above background and taking a beverage processing enterprise as the research object,this paper studies the practical application of activity based costing in the enterprise.Based on the comprehensive research on the related theory of ABC is reviewed,the ABC accounting concept and accounting process,determine the research ideas and research methods of this paper,based on the research contents of this paper are presented.First of all,introduce the research background and significance,summarizes the research status at home and abroad,briefly introduces the theoretical basis of the implementation of activity-based costing,analyzes the cost accounting situation of T company at present.At the end of the T company cost accounting analysis into ABC accounting structure,compared to the two kinds of cost accounting methods.The impact of activity-based costing on the company is further analyzed.Based on the above analysis,this paper puts forward some suggestions on the cost accounting of T company.Finally,the limitations of this paper on T company analysis are summarized,and the prospect of further analysis and research is put forward.