Manufacturing costs of new technology environment, greatly increased the amount and proportion of the traditional cost of direct labor hours, machine hours, etc., as manufacturing costs allocation criteria are no longer applicable. At the same time, product diversification also makes the traditional standard cost management system loses its meaning, with the application of high technology in increasing the production of traditional costing and cost management and the actual situation from getting worse, the operating cost is In this context, produced and developed. ABC theory has been increasingly improved, the operating cost method in many advanced foreign companies to be implemented, and achieved remarkable results. However, activity-based costing application in China have not been able to promote, our business did not generate activity-based costing application of strong demand, only a handful of small-scale enterprise applications. Costing in the application there were many problems.
In this paper, the meaning and significance of operating costs, analyzes the status of the application of activity-based costing, activity-based costing three aspects pointed out problems in the application, that is costing their own problems; enterprise environment; enterprise external environment . Proposed the implementation of activity-based costing in China's countermeasures, first create the implementation of activity-based costing helps internal environment, and second, activity-based costing can help promote the establishment of the external environment. I believe that with the development of technology and business management levels will gradually increase costing enterprises in China can be widely used, which improve the management level of Chinese enterprises and competitiveness of great benefit.