Activity Based Cost Management Plan Design For Huibao Group

Most of the social economy entered the era of low profit, full of competition so that enterprises by profit to the quantity, in the manufacture of the increasing number of at the same time, in the process of resource consumption controlhighlights its importance and urgency, the enterprise in the management process, they need to be accounted daily, inflect the consumption of resocure, analysis and control, in order to save costs, expanding profit margins, to ensure their competitive strength.Based on the cost management method and advanced idea as guidelines, constructs a framework of cost management for Hui Bao group. Firstly, this paper reviews the main theoretical model of activity based cost management, introduces the concept, the important role of activity-based costing, principles and elements of ABC cost control and management in enterprise operation. On this basis, the current situation of the cost management of Hui Bao group analysis as the foundation, in view of the cost management system deficiencies, accounting is not scientific, can not provide effective data support for the management decision-making, according to the operating characteristics of its business along the entire supply chain, from product design and development, materials procurement, production, quality control to the end of the after sale service, the different links of the supply chain design of activity-based costing management model for the. In order to ensure that the design has effectively implemented and truly improve cost control group and decision-making ability, finally proposed the baolite Group organizational structure optimization, improvement of information system, and the implementation of activity-based budget and performance evaluation management means to safeguard in the base operating budget. This project will make the cost accounting and management Huibao group to achieve a qualitative improvement, in a more refined management means to enhance their competitive strength. At the same time, we hope to other enterprises also have some reference, through the practice of more enterprises, promote the management tool for wider and deeper and more scientific research and optimization.