Standard Costing System Research Based on Activitybased Costing Approach

To running enterprises the key is to adapt a scientific and reasonable costing approach to meet the requirementsaccurate and efficient costing information. With modernizing the production method, the standard costing system of traditional management accounting has not adapted the variety of the enterprises' inner and outer environments. Based on the ideal of ActivityBased Costing approach, this article represents a developed standard costing system based on ActivityBased Costing approach system.