A Case Analysis of Application of the Activity-Based Costing Method in JX Company

Small and medium-sized companies are confronted with such diffivulties as cost increasing greatly and profit decreasing steeply while sizing up.Strengthening cost keeping and controlling is an inevitable way for the small and medium-sized companies to overcome the difficulties.Applying the activity-based costing method,as an advanced cost accounting method,to the cost accounting of companies is a significant move for China to deepen the reform of its companies' costing accounting.The case analysis of applying the activity-based costing method in the JX company provides reference for small and medium-sized companies applying the activity-based costing method to the product cost calculation.