Probe - Accounting, Auditing and Taxation

Study on the Application of Activity-Based Costing in Foreigntrade Enterprises in the Context -- Taking KAPT as an Example

Shijian Dang

Meiting He

DOI: https://doi.org/10.59429/paat.v5i1.1699

Keywords: Foreign Trade Enterprises; Activity-Based Costing; Application Research

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Abstract

CoVID-19 is raging around the world, leading to economic recession and difficult business conditions for foreign trade enterprises. If foreign trade enterprises want to have sustainable competitiveness in the international market, it is one of their important measures to accurately calculate and control commodity cost. This paper first analyzes the problems existing in the cost management of foreign trade enterprises and the necessity of applying activity-based costing in foreign trade enterprises. Then, taking KAPT foreign trade company as an example, the ABC calculation system was designed according to its business characteristics, and the actual cost in March was calculated and analyzed by using the ABC calculation system. Finally, according to the results of calculation and analysis, some Suggestions on cost management and control are put forward. This paper has reference value for foreign trade enterprises to apply activity-based costing.

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