The Application Research On Activity-based Costing Method Of Lk Chemical Co., LTD

In the economic globalization, market internationalization and competitionwhite-hot situation, chemical manufacturing enterprise competition intensifying,chemical manufacturing enterprises faced with ever more brutal market situation.Chinese real economy appear landslide since2008, the market share of the adhesive isa significant atrophy, chemical manufacturing price competition among enterprisesinto the white-hot stage, followed by is unprecedented test for product cost control,product cost accounting accurate to the enterprise product pricing and productproduction decision, plays an important role. The traditional cost accounting methodis based on product cost allocation of object. However with the development oftechnology, chemical manufacturing enterprises increase in the number of productswith new development, production and management automation, mechanization,make chemical products cost and the proportion of direct labor cost, a big drop inmanufacturing costs of fixed assets depreciation, maintenance, maintenance ofworkshop management personnel salary, percentage increased significantly. So thatthe cost information provided by the traditional cost method has serious distortion,cause errors in business decisions. Therefore need to introduce a new method of costaccounting and management method, to make up for the deficiency of the traditionalcost method.This article is divided into six parts: the first part introduced the paper researchbackground, research significance, research ideas and methods, and about the presentsituation of domestic and foreign research on homework cost method, has carried onthe literature review; The second part introduces the homework cost method and thebasic theory and method of traditional cost method, and compared the differencebetween two methods of cost accounting; The third part introduced LK chemical co.,LTD., for example, the use of homework cost method in the product cost accountingthe necessity and feasibility are analyzed; Film workshop in the fourth part specific tothe company as an example, elaborated the workshop under the homework costmethod of cost accounting in the implementation process, and compare to the resultsby the method of traditional cost accounting analysis; The fifth part comparativeanalysis of two methods of cost accounting of enterprise management decision; Thelast part is the summary in the future.