The Improvement Study Of Activity Based Costing In The Production Operation Of RI PU Company

The Activity Based Costing, (brief name ABC) is a western nation and don't start study in 80's in 20 centuries, 90's a kind of all new business enterprise that apply first in the manufacturing industry manage theories and method. The Activity Based Costing Management(ABCM) takes ABC information as a basal cost management, is the further extension that the ABC thoughts and method. The Activity Cost Based Management for exaltation business enterprise cost management level and evaluate aspect to have an important function in internal improvement and value of business enterprise.The RI PU company is a profession produce factory for research and develop, produce a dynamoelectric means of transportation car, dynamoelectric golf car. The thesis passes analysis RI PU company to produce present condition of operate the system and put forward production cost of high is influence its profits increase of one of the most important reasons.Aim at the traditional cost manages a little bit existent problems, lead to ABCM, and carried on contrast analysis to two kinds of cost management styles, inquiried into cost a management a method to the influence which produces and operate mode, put forward a mode of production to come to a decision a production control method, new of the mode of production only adopts with it mutually adapt of the management method then can develop the biggest efficiency.The thesis carries on activity cost analysis through the production process to produce the main product of the operation system to RI PU company, combine business enterprise value chain analysis, found out the existent problem in the business enterprise production control, aim at these problems, produce luck camp process to the business enterprise, manage system to carry on an improvement, raise a business enterprise operation efficiency thus and lowered activity cost.