Cost Accounting/Control Study on Logistics of Specialized Automobile Enterprise Based on Object-Standard-Activity-Based Costing Method

摘要

Now cost accounting popularly adopts the activitybased costing (ABC) method, compared with the traditional method, its precision is higher. In allusion to special automobile enterprises, this paper designs four models and two algorithms to the logistics of cost accounting and control(CA/C), which provides a theoretical support for it. And puts forward an object - standard - activity-based costing (OSABC) method in cost accounting, This method provides standard cost as a reference for its cost information, and set object cost in order to achieve the purpose of cost control, Finally proposes the frame diagram of a cost software system, and shows some interfaces.