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Nowadays, the Activity-Based Costing as a new cost accounting method, it has had a more widespread application to obtain the remarkable result in the enterprises from 1990’s in the world. In the west developed countries, the Activity Based Costing theory and applied research already have been relatively mature. However, the research on the theory and application of the Activity-Based Costing in Chinese enterprises has many insufficiencies and has restricted enterprise’s competitive ability seriously. Meanwhile, because of location of the environment and the information degree disparity, using the Activity-Based Costing is also at the fumble stage actually in Chinese enterprises. Thus, the enterprises which successful implemented Activity Based Costing are very few. This thesis has launched the research on the theory and application of Activity Based Costing based on the case study of the Chinese enterprises.

As a new cost accounting method, Activity Based Costing has tended to make up the drawbacks of the traditional cost management accounting and tried to provide timely, accurate and relevant cost information for the enterprises in the work. Meanwhile, as a cost calculation method, Activity Based Costing is based on cost driving force theory according to the re1ations between product and activity, activity chain and value chain, which occur during the process of product production and running. By analysis of the driving force of cost and selection of the activity cost as the calculating object, we could allocate the produce running cost. Activity Based Costing regards the enterprise as designed assembled activity of “a series of activities in order to meet the customer demand, and every activity cel1ter is a cost allocation unit. Looking the enterprise as an internal-external activity chain, whether an activity is finished, it will cost some certain resource and forms some certain value, which may be transferred to the next center and set up a value chain, and finally gain profit by transfer it to the customer for income.

In the real case of the application of ABC, which is found in the cost management experience in Chinese advanced enterprise, this paper is seeking appropriate method and strategy of the app1ication of ABC by ana1ysising and research of the environment and factors that they automatically formed.

Key words: Activity Based Costing, Traditional cost method, Cost management

Content

ABSTRACT 3
1. INTRODUCTION 5
1.1. RESEARCH BACKGROUND 5
1.2. RESEARCH SIGNIFICANCE 7
1.3. THE AIM AND OBJECTIVES 8
2. LITERATURE REVIEW 9
2.1. THE MAINLY REPRESENT OF THE RESEARCHERS 9
2.1.1. Kohler's thought of activity accounting 9
2.1.2. Staubus’ studies of Activity-Based Costing 10
2.2. THE BACKGROUND OF THE ACTIVITY-BASED COSTING 12
2.2.1. Technology background 12
2.2.2. Society background 12
2.3. THE KEY FACTORS AFFECTING APPLICATION OF ACTIVITY-BASED COSTING 14
2.3.1. The time factor 14
2.3.2. The status of information systems and technology 15
2.3.3. The attitude of senior managers 16
2.3.4. Integration of the financial system 16
2.3.5. Modest cost of moving 17
2.4. ACCOUNTING STEPS OF THE ACTIVITY-BASED COS本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。