The Application Of Activity-Based Costing In The Cost Accounting Management In Papermaking Enterprises

With the development of technology and social development, the indirect costs accounted for the proportion in products costs rise sharply. But the traditional cost accounting method of only a single standard the allocation of production overheads, distribution of the rough impact the cost accounting accuracy, has been unable to meet the needs of modern enterprise cost accounting and management, greatly restricts the development of enterprises. As an advanced cost accounting method activity-based costing, overcomes the shortcomings of traditional cost accounting for the allocation of indirect costs is not accurate, cost management function weaker shortcomings, has a broad application prospect in the enterprise cost management practice. Joint efforts of scholars at home and abroad, activity-based costing theory has made great progress, has been widely used in the practice of enterprise management.Unfortunately, the activity-based costing method has not been widely applied in our country papermaking enterprises. In the published literature, theoretical research in this field has just begun, has not constructed a papermaking enterprise cost accounting is the complete model. From the enterprise practice point of view, the author research the domestic paper mills are still using the traditional cost accounting method, cost accounting for the allocation of indirect costs relatively rough, and there is no paper pulp stage cost detailed accounting, no sewage treatment fee is included in the paper product cost and other defects. Therefore, it is necessary according to the papermaking industry characteristics, design a set of suitable for papermaking enterprises activity-based cost accounting system, help to improve the cost management level of papermaking enterprises.This paper selects ZH paper mills as the object of study the application of ABC. The traditional cost accounting method is relatively backward ZH mill, cost accounting existing hydropower steam and other auxiliary expense allocation confusion, indirect manufacturing cost allocation of rough, finished product does not contain products shall pay the sewage treatment fee and other defects, can not provide accurate cost information, restricting enterprise cost management level. This article is intended to on the basis of ZH mill on the investigation, the operation of combining general theory and the cost of paper making method of production practice, design a set of suitable for papermaking enterprises activity-based cost system. The activity-based costing system through accurate allocation ancillary costs, rational allocation of indirect costs, accurate calculation of sewage treatment fees, effectively improving the papermaking enterprise cost accounting accuracy, at the same time, the system can reflect the different weight of paper product cost information. Through the analysis of examples, aiming to provide a useful reference for China’s papermaking enterprises to effectively implement the activity-based costing method, help China’s papermaking enterprises to improve the cost management level, strive for a favorable position in the fierce competition in the market.