Research On The Application Of The Activity Based Costing Management System Of Dushilvyuan

At present,our country is at the peak of rapid development of urban construction,and there are various demolition,reconstruction and new construction projects in various places.According to statistics,BJ City generates 40 million tons of construction waste every year,and the siege of construction waste will become increasingly serious.With the popularization of environmental protection concepts,the number of construction waste recycling companies is increasing year by year.Strengthening cost management,striving to reduce product costs,and improving the core competitiveness of the company will become a major problem faced by construction waste recycling companies.This makes it necessary for domestic enterprises to accelerate their integration into market development and introduce advanced management methods.However,cost management is one of the most important means in the management strategy.Cost management controls and calculates the corresponding costs to enable the company to complete the assessment of this year’s annual goals and produce higher performance.It has now become the driving force for the company’s rapid development.This article aims to combine the actual situation of Dushilvyuan and discuss the application of the activity cost management system.This article is based on the latest relevant research content and analyzes with case studies.According to the overall ideas of asking questions,explaining problems,analyzing problems,and resolving problems,this article constructs the current status of cost management of Dushilvyuan Environmental Protection Company(hereinafter referred to as Dushilvyuan)A new cost management system and implementation plan for Dushilvyuan Environmental Protection Company based on the Activity-Based Costing(ABC)method.The paper discusses the current research status of activity-based costing and cost management theories at home and abroad in turn;then through case analysis and comparative analysis and other research methods,and then analyze the information of the products,operations and resources of urban green sources for the next step to build urban green source operating cost accounting The accounting system creates conditions and compares it with the allocation of unit resource costs of the four products under the traditional cost method to analyze the reasons for the differences between the two accounting methods;in the end,an activity cost management system was established from three levels: the establishment of a communication mechanism,the implementation of an activity cost management system,and the specific implementation process at each stage.Based on the actual situation of Dushilvyuan,the ABC-based activity cost management system will greatly enhance Dushilvyuan’s product cost competitiveness until it achieves the strategic goals of the company’s management.The research content of the paper also provides a valuable reference for the cost management system of similar construction waste recycling enterprises,and has certain reference significance.