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New Mode of Costing Based on ABC

Jin Chong

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Abstract

Impacted by the new competitive environment, the costinformation provided by traditional Volume-based costing could not meet the need for cost management. These disadvantages are mainly on the distortion of product cost. From this view, the paper proposes the new mode of costing based on activity-based costing (ABC). With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.

About this research paper

What this paper is about

Impacted by the new competitive environment, the costinformation provided by traditional Volume-based costing could not meet the need for cost management. These disadvantages are mainly on the distortion of product cost. From this view, the paper proposes the new mode of costing based on activity-based costing (ABC). With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.

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Available abstract

Impacted by the new competitive environment, the costinformation provided by traditional Volume-based costing could not meet the need for cost management. These disadvantages are mainly on the distortion of product cost. From this view, the paper proposes the new mode of costing based on activity-based costing (ABC). With the maturity of conditions, we believe that more and more companies will replace their traditional costing methods by ABC.

Key concepts: Activity-based costing, Product cost management, Target costing, Product (mathematics), Maturity (psychological), Cost accounting, Job costing, Operations management

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