On the Use of Activity-based Costing

Since the mid-80s of 20th century,activity-based costing is already research hotspots of foreign-related areas.The traditional cost accounting has deficiencies in many areas,many scientists started studying activity-based costing.And the advantage of the activity-based costing was found in the research and application,with further research,activity-based costing was first applied in the more advanced manufacturing enterprises,and has achieved some results.Meanwhile,as the successful application of activity-based costing in some advanced manufacturing enterprises,related researchers realized activity-based costing can not only make up disadvantage of traditional cost accounting methods,but also provide a good basis of cost accounting management.