The Application On Activity-Based Costing In Fruit And Vegetable 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, the manufacturing environment has also undergone tremendous changes. Enterprise cost accounting has to work as the center, methods of cost accounting and control to work as the basic object of accounting, activity-based costing, is regarded as one of the major achievements of contemporary management accounting. New technology and new management mode greatly improves the production efficiency and product quality, but also changed the tructure of enterprise 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 occur while 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 to the work as the indirect costs of collection objects, through the confirmation, measurement, collection of resources, the resource expenditure to homework, then confirm the activity driver measurement, allocation method is assigned to the product. The causal relationship between ABC to resource consumption as the basis for the allocation, extends the scope of cost accounting, improve the cost calculation method, calculation results not only make more appropriate to the actual cost, but also brings new ideas for cost management.Fruit and vegetable juice Processing Enterprises belong to the typical agricultural development enterprise, it is meaningful and accurate cost information for the enterprise production plan, cost control, product pricing and market competition. However, costing the industry affected by the traditional mode of production, the allocation problem of ignoring the new manufacturing environment various indirect costs caused by the process and the complexity of the technology is not reasonable, resulting in distortion of cost information, the cost can not reflect the actual situation of content. Concentrated fruit juice processing enterprises 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 and basic theory, related concepts and principles. Not consider the technological differences between different products, seasonal difference from the traditional cost calculation method of industrial enterprises, easy to cause the cost distortions in between different products, make the cost index calculated does not reflect the basic appearance of the production cost of different products and other disadvantages, necessity and feasibility analysis of he application of activity-based costing in apple juice concentrate processing this process in industrial enterprise. Then, put forward specific implementation procedure of activity-based costing and suitable for juice processing enterprises, to work as the center, to establish an activity-based accounting objects of scientific cost accounting and control system; according to the structure of concentrated fruit juice processing industry production and the production process of activity-based costing system carries on the system design, partition homework assignments and homework center, determine the cost drivers and allocation rate, the concentrated juice product cost calculation model; finally, through the activity-based costing method in A juice factory application case study, considering the characteristics of the industry, technology and other factors, to develop a suitable cost the industry selection scheme, reasonable division operations center established the operation cost accounting model, cost information. The calculated according to the operating cost method with the traditional method of calculating the cost of product cost comparison, actual consumption analysis shows that the activity-based costing to calculate cost information than traditional cost method to calculate the results closer to the product, can correct the distortions of the product cost, but also can draw the corresponding to reduce cost, improve profit way. In conclusion, analysis of production and management characteristics of concentrated fruit juice processing industry, solves many difficulties and bring the implementation process as research object of industry specific, show that the industry with the application of the activity-based costing, application example to prove the basic theory of activity-based costing the same suitable for process industrial enterprises.