Research On The Apply Of Quality Cost Accounting Based On The Activity-based Costing Method

This paper combined ABC method in cost accounting theory and quality cost management theory, trying to use ABC method to account the cost of quality of the enterprise. After modifying the principles about the division of work in the traditional ABC according to accounting principles in quality cost accounting theory, I realized the objectives of using the advantage of activity-based costing method, and accurate accounting of quality cost.First of all, I focused on the significance of quality cost accounting for quality management and enterprise general operation, the advantages of using activity-based costing method in accounting quality cost. After a systematic introduction of quality cost accounting theory research and the development course of ABC method, I find out the drawbacks of the traditional quality cost accounting system and why can the activity-based costing method can overcome the disadvantages of traditional quality cost accounting system.Then, I select the M company as the research object, this paper introduces the overall business and organization of M company, the whole business cycle of production process of dairy, M company’s quality cost structure and the current situation of quality cost accounting and quality cost accounting and the main problem in quality cost management.After introduced the current situation of the M, I try to construct a quality cost accounting system for M company, first division and consolidated of M company dairy production operations according to the work division and combined methods put forward in this paper, and then analysis cost factors (including the cost object, ABC cost drivers, resources drivers), finally collect and calculat the quality cost, separately calculated all kinds of product’s cost, appraisal cost, prevent cost, internal loss cost and external loss cost.Finally, make quality cost analysis using the quality cost accounting information, first design quality cost evaluation index for product and departments respectively, then identify work needs to improve and give suggestions according to the quality cost index results.