Author(s)

Sun Guangyi

Corresponding Author

Sun Guangyi

Abstract

With the improvement of the level of social economic development, the cost accounting method of social production process has also been greatly improved. Based on the traditional cost method, the activity-based cost method can improve the overall control ability of enterprise products. Through the comparison and application of activity-based costing and traditional costing, this paper aims to fully grasp the relationship between activity-based costing and traditional costing, improve the efficiency of cost accounting from the perspective of cost accounting comparison, and ensure the orderly production of enterprises.

Keywords

Activity-based Costing, Traditional Costing, Comparison, Application