Author(s)

Fanfan Sun

Corresponding Author

Fanfan Sun

ABSTRACT

In recent years, with the continuous deepening of China's market economy and the continuous development of economic globalization, the domestic and international market competition has become increasingly fierce. Faced with the increasingly competitive economic market, how to better improve their core competitiveness has become an urgent problem for most domestic enterprises. Cost management runs through the entire process of enterprise management and plays an extremely important role in reducing enterprise cost. As a new type of cost management method, the activity-based costing method has a greater impact on reducing business operations expenditures and optimizing business operations and management activities. However, because the activity-based costing method has encountered various factors in the application process, it has not been popularized in Chinese enterprises. On this basis, this paper focuses on the problems and corresponding countermeasures in the practical application of the activity-based costing method.

KEYWORDS

Activity-based costing, management decision, environment, cost benefit