Activated-Based Costing In Aviation Manufacturing Enterprises

With the continuous development in manufacturing and product engineering and technology in modern aviation manufacturing enterprises, the application of automated production and computer-aided design, and comprehensive implementation of quality management, the indirect expenses spent in manufacturing greatly increase, while the proportion of indirect cost on materials and laboring declined, the cost information reflected from the traditional cost accounting has shown not authentically. In view of this, introducing a new type of cost accounting method is impending.Activated-Based Costing centers on activity, collects all the resource consumption of products to activities through activity cost drivers, and finally calculates out a new type of method in cost accounting, which deepens product cost accounting into the level of activity, reflecting product cost more precisely and providing exact cost information for decision making.Taking CF Company, a helicopter manufacturing enterprise, as the model case, this paper will study and scheme out the cost accounting method based upon activity cost, in order to improve the accuracy in cost accounting of this company, help enterprises master the profit and loss on their products more accurately and provide more reasonable basis, avoiding inauthentic prices which are out of control.