Application of Costing in Enterprise Product Pricing

With the development of technology,traditional cost accounting methods can not meet the automotive industry's need for accurate cost information.The operating cost method(Activity-based Costing) to more accurately determine the cost of the product to arrive at the more reasonable price.Operating cost method of product cost accounting to better reflect the fairness of resource utilization,the cost of the period of more precise calculations.Although it is a new cost accounting methods,has its own defective,but as long as a good response to its application prospect is very broad.