The Application On Activity-based Costing In Concentrated Juice Processing Enterprises

Since the nineteen eighties, intelligent features of electronic computer to the program,automated, high-speed, gradually lead the mankind has entered the information age, themanufacturing environment has also undergone tremendous changes. Enterprise costaccounting has to work as the center, methods of cost accounting and control to work as thebasic object of accounting, activity-based costing, is regarded as one of the majorachievements of contemporary management accounting. New technology and newmanagement mode greatly improves the production efficiency and product quality, but alsochanged the structure of enterprise cost and cost. In the traditional cost calculation method,the indirect costs are usually associated with the output standard in every product distribution.In the manufacturing environment has undergone great changes today, indirect expenses occurwhile the associated with the production of enterprises, but by the enterprise product variety,production management complexity influence will be greater. Cost of operation law refers tothe work as the indirect costs of collection objects, through the confirmation, measurement,collection of resources, the resource expenditure to homework, then confirm the activitydriver measurement, allocation method is assigned to the product. The causal relationshipbetween ABC to resource consumption as the basis for the allocation, extends the scope ofcost accounting, improve the cost calculation method, calculation results not only make moreappropriate to the actual cost, but also brings new ideas for cost management.Concentrated fruit juice processing enterprises belong to the typical agriculturaldevelopment enterprises, it is meaningful and accurate cost information for the enterpriseproduction plan, cost control, product pricing and market competition. However, costing theindustry affected by the traditional mode of production, the allocation problem of ignoring thenew manufacturing environment various indirect costs caused by the process and thecomplexity of the technology is not reasonable, resulting in distortion of cost information, thecost can not reflect the actual situation of content. Concentrated fruit juice processingenterprises to pursue long-term development, need to learn and study of activity-based costing,and the whole process of the introduction of enterprise cost accounting.This paper theoretically expounds ABC’s emergence, development, research status andbasic theory, related concepts and principles. Not consider the technological differencesbetween different products, seasonal difference from the traditional cost calculation method ofindustrial enterprises, easy to cause the cost distortions in between different products, makethe cost index calculated does not reflect the basic appearance of the production cost of different products and other disadvantages, necessity and feasibility analysis of theapplication of activity-based costing in apple juice concentrate processing this process inindustrial enterprise. Then, put forward specific implementation procedure of activity-basedcosting and suitable for juice processing enterprises, to work as the center, to establish anactivity-based accounting objects of scientific cost accounting and control system; accordingto the structure of concentrated fruit juice processing industry production and the productionprocess of activity-based costing system carries on the system design, partition homeworkassignments and homework center, determine the cost drivers and allocation rate, theconcentrated juice product cost calculation model; finally, through the activity-based costingmethod in PC juice factory application case study, considering the characteristics of theindustry, technology and other factors, to develop a suitable cost the industry selection scheme,reasonable division operations center, established the operation cost accounting model, costinformation. The calculated according to the operating cost method with the traditionalmethod of calculating the cost of product cost comparison, actual consumption analysis showsthat the activity-based costing to calculate cost information than traditional cost method tocalculate the results closer to the product, can correct the distortions of the product cost, butalso can draw the corresponding to reduce cost, improve profit way. In conclusion, analysis ofproduction and management characteristics of concentrated fruit juice processing industry,solves many difficulties and bring the implementation process as research object of industryspecific, show that the industry with the application of the activity-based costing, applicationexample to prove the basic theory of activity-based costing the same suitable for processindustrial enterprises.