Study On The Application Of Activity Based Costing In Packaging And Printing Enterprise Based On WBS

In our country, packaging and printing enterprise has developed rapidly, facing an unprecedented opportunity under the new situation with taking economic construction as the center, and packaging of management in enterprise is increasingly important, cost management is an important part of a packaging enterprise economic management also puts forward a new management requirements. With the development of economy and environment change, enterprise automation degree is increasing, traditional cost method cannot have satisfied product cost precision requirements because of the higher complexity of the production, so the introduction of advanced methods of management is on requirements.Activity Based Costing is to center on activity cost of distribution, which as a kind of advanced methods to cost management, and distribute the cost of production with cost drivers to offer more accurate cost information of productions. Now packaging and printing enterprise as the new developed industry, cost management is still not perfect, Activity-Based Costing method is widely used by all walks of life but for packaging and printing enterprise, therefore, introducing ABC method to the cost management is feasible. But, Activity-Based Costing method need combination with other technology because of its limitation. In view of the characteristics of the IE and Activity-Based costing method inner link, in this paper, the writer will establish new cost accounting system for the enterprise by connecting IE and ABC method,to provide more accurate production cost, and provide the basis for pricing.In this paper, the new method ABC will be used into packaging and printing enterprise. Firstly, the paper will expound the theory related to WBS and ABC. At the same time, the theory of WBS can effectively determine manufacturing assignments, this paper mainly discussed the ABC method with WBS on comprehensive application. This paper take an example of one detail enterprise, through its first in packaging and printing enterprise the applicability of the analysis, confirmed the cost accounting method of feasibility on application, then analyzes cost accounting of present, the existing problems of the execution of the design cost accounting system program, and calculate the cost accounting system under the cost of the product, at the same time compared with the traditional cost accounting method, shows the new cost accounting method can get enterprise more accurate production cost, what’s more providing information for producing and pricing.