Design Activity-based Costing Accounting System Based on the Individual Cost Method

Compared with activity-based costing,individual cost method in calculating the cost of a degree of distortion of information.Because most enterprises have not the ability to fully implement ABC's condition,the author puts forward the creole costing idea.The idea runs activity-based costing accounting system under the basis of individual cost.While costing for batch and step-specific accounting procedures for corporate design,it will not only correct the cost information and facilitate the promotion of the implementation of activity-based costing.