Research On Cost Accounting Of BY Manufacturing Enterprises Based On Activity-based Costin

With the rapid development of global economy,the product line of enterprises is increasing and becoming more and more rich,and the competition between enterprises is becoming more and more fierce.To improve the market competitiveness of enterprises,on the one hand,we should have excellent product quality,on the other hand,we also need competitive product prices,and make competitive prices.The cost of products is one of the very important control points,which is to find a cost accounting method suitable for the enterprise itself and can accurately calculate the cost of products.Activity-based costing mainly studies the allocation of indirect costs in cost accounting.It can solve the problem of uneven cost allocation in traditional cost accounting by adopting reasonable allocation method.In the process of accounting,cost drivers and resource operations are scientifically divided,which increases the relevance of product costs and advocates the adoption of corresponding measures.For example,job consolidation,job sharing and so on,reduce non-value-added activities as much as possible,increase effective value-added activities,improve operational efficiency,manage costs reasonably,and maximize the utilization rate of enterprise resources.This paper combs the current situation of activity-based costing and the basic theory of cost accounting,and combines it Field investigation of manufacturing enterprises BY,understanding of the current cost accounting methods of enterprises BY,research and analysis,find out the existing problems in accounting and study the feasibility of the application of activity-based costing in enterprises BY.Finally,activity-based costing is used to redefine the scope of cost accounting,determine resources and activities,allocate costs to corresponding finished products according to the cost drivers associated with products,and calculate the final cost of products.The activity-based costing model of BY was established,and the unit cost of A,B and C best-selling products of BY was calculated by traditional costing method and activity-based costing method respectively.By comparing the accounting results,it was found that the unit cost calculated by activity-based costing method was more accurate.However,the traditional cost accounting method does not take into account the differences of production processes and processes of various products in the indirect cost allocation process,leading to the phenomenon of overestimation or underestimation in cost accounting.This paper analyzes the causes of overestimation or underestimation,and provides more accurate cost information.Activity-based costing can provide a more scientific basis when the senior management of enterprises make management decisions.The distribution method of activity-based costing can also adapt to the changes in the manufacturing environment of enterprises.With the promotion of intelligence and digitalization,the indirect cost of enterprises gradually increases,and activity-based costing will reflect a higher value.