Structure of Enterprise Activity-Based Costing of Business Accounting System

Applying activity-based costing method to accounting is supposed to improve the preciseness of costing and the effectiveness of cost control.This paper delivers the feasible proposals to the improvement on cost control.It aims at providing some advice to the shipbuilding companies,especially to the private owned shipyards,most of which are at a state of wasting resources,high cost and poor market competitiveness.