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基于活动的成本核算是一种管理会计技术,它用于处理分配的开销成本，通过更合理的方式，相比传统的方法,只处理基于机器小时分配成本。这种方法首先是基于分配成本相关的活动,最后将这些活动的成本分配给产品,只有这些活动的需求。基于活动的成本核算意识到机器设置,特殊测试和特殊工程所有消费造成公司资源。这是为什么这种技术计算这些资源的成本的原因,然后分配他们的产品要求的活动(Accounting Coach, 2004).

随着制造企业的环境，从手动系统电脑一体机制造到传统的成本系统的出现,可能会扭曲产品的发布报告。因此,基于活动的成本核算将拯救这个问题，通过收集财务和运营绩效进行跟踪的重要活动的活动更有效地操作他们的最终产品。基于活动的成本核算成本管理将执行以下活动;识别活动中心,选择成本动因,成本和报告活动。在这之前实现的过程,确保纠正利用技术在成本管理(Klener and No, 1997).

基于活动的成本核算可以支持经理试图也看到如何最大化股东价值和改善公司治理。它开始引进后其功能更多的优势相比传统的会计方法。在传统的会计方法中,相信高容量的客户意味着高水平的利润。但这不是基于活动的成本核算的决策情况下。

Activity based costing is a management accounting technique that deals with assigning of the overhead costs in a more logical manner as compared to the traditional approach that deals with only allocating the costs based on the machine hours. This approach is based on assigning the costs first to their related activities and then finally assigning the costs of those activities to the products that only demand these activities. Activity based costing recognizes that the machine setup, special testing, and special engineering all cause a company to consume resources. This is the reason as to why this technique calculates the cost of these resources and then assigns them to the products that demanded the activities (Accounting Coach, 2004).

As the environment of the manufacturing firm moves from a manual system to a computer-integrated manufacturing there is the emergence of conventional cost systems that may release report of distorted products. Therefore, activity based costing will save this problem by collecting financial and operational performance by performing the activity of tracing the significant activities of the operation to their final products more effectively. Activity based costing will perform the following activities in cost management; identifying the activity centers, selecting the first cost drivers, and reporting the cost activities. After this there follows the process of implementation that ensures corrects utilization of the technique in cost management (Klener and No, 1997).

Activity Based Costing can support the managers in trying to see how to maximize the shareholders value and also improve the general corporate governance. It started its function after bringing in more advantages as compared to the traditional way of accounting. In the traditional way of accounting, it was believed that the high volume customers mean high level of profits. But this is not the case of decision making on activity based costing. ABC model came with a new version which based decision making by managers on identifying the cost pools in an organization and then assigning the cost drivers i.e. services by considering the number of events or transactions that are involved in the process of producing a particular product (Value Based Management.net, 2010)

In any particular company, the cost serving a customer can be determined individually basing on the costing activities. This can be done by deducting the product cost and also the cost of serving each customer in order to arrive at the productivity. By doing this one can be able to identify the profitability of each customer and hence position the products and services accordingly. This is a practical application of this type of model when dealing 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。