Research On The Cost Control Of HSTP Automobile Components Co., Ltd From The Perspective Of Activity Based Costing

With the development of the domestic auto parts industry and the development of China’s automobile industry, today the auto parts industry is flourish and fierce in global competition, how to come out on top in the brutal market competition, which requires changing traditional values of the auto parts enterprises cost control, carry out a comprehensive cost control, for the auto parts enterprises, research and apply the theory of cost control, method and technology and successful application are unable to replace parts. If and want to carry out effective cost control and management, then must be accurate accounting various products cost, the right medicine to solve omissions of the cost of production on the control oversight issues.From the start with the background and significance, in-depth study and research by scholars of cost control and activity-based costing theory, case study of HSTP Automotive Components Co., Ltd. for example, to analysis cost control of the current situation and research, after analysis HSTP Automotive Components Co., Ltd. obtained cost control problems such as inaccurate cost accounting, cost assessment system is unreasonable, without a cost control department and the unrelated working hours costs increase. To solve these problems of HSTP Automotive Components Co., Ltd. improved control study, recommended that set up the cost control department, to establish cost assessment system, and introduce activity-based costing, analyzing the feasibility of its application in HSTP Automotive Components Co., Ltd. and the necessity of implementation. In the process of activity-based costing of accounting, how to control the cost and do the detailed analysis, finally in terms of product costing, to compare the differences of activity-based costing method and traditional cost method. It is concluded that the activity-based costing of cost control is better. In order to ensure the rational implementation of activity-based costing, this thesis proposes a targeted safeguard about HSTP Automotive Components Co., Ltd. for implementing, and activity-based costing for HSTP Automotive Components Co., Ltd. Cost control is superior to the traditional cost method, is more conducive to a competitive advantage of HSTP Automotive Components Co., Ltd.