| In the context of today’s fierce market competition,the production of chemical enterprises often presents diversified characteristics,with the influx of emerging enterprises into the market continues to increase,enterprises often need to reduce production costs as much as possible without changing the production quality,thereby reducing the overall selling price of products,creating price advantages,and seizing market share with product price advantages.At present,most chemical enterprises are still using traditional cost accounting methods,AK pharmaceutical excipients company is the same,the traditional cost accounting method accounting allocation is not accurate,cost information is not accurate enough to provide enterprise managers with effective and accurate cost information to help enterprise managers make decisions,or can not meet the needs of enterprise cost management.Therefore,it is necessary to introduce the operation costing method to help AK pharmaceutical excipients company carry out more refined cost accounting,improve the authenticity and effectiveness of enterprise costs,and meet the requirements of enterprise management.Starting from the relevant theoretical concepts of activity costing method and cost control,this paper summarizes the research object of AK pharmaceutical excipients company,introduces the development background and current overview of AK pharmaceutical excipients,and focuses on analyzing the current problems of AK pharmaceutical excipients and the current situation of cost control.According to the production process of AK pharmaceutical excipients company,the specific operation types of pharmaceutical excipients company were confirmed and divided into six operation centers according to the characteristics of the operation,namely polymerization reaction center,testing center,slicing center,granulation center,packaging center and public engineering center,and then the specific analysis of the resource drivers and operation drivers of production was carried out,the specific process of the operation costing method was implemented,and the existing indirect costs of the company were reallocated and aggregated,and finally the cost data of the three products of the pharmaceutical excipients company were obtained.Compared with the current traditional operating cost method of AK pharmaceutical excipients,it is considered that the activity costing method is more suitable for the cost management needs of AK pharmaceutical excipients.The company’s current value-added and non-value-added operation centers are analyzed,in order to ensure that the operation costing method can be smoothly implemented in the company in the future,and provide the company with the guarantee measures for the implementation of the activity costing method,so as to help the enterprise develop better in the future. |
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