Study On Improvement Of HD Manufacturing Cost Allocation Method

With the development of economy, the proportion of manufacturing cost in cost is increased, the accuracy of the manufacturing costs in the distribution of cost accounting in will directly affect the accuracy of product cost, cost accounting as an important part of management accounting, has shown a important position.So far the development of the cost accounting can be summarized into three stages:the early modern cost accounting, cost accounting and modern cost accounting. Lead to three phases change triggers can be incorporated into the progress of science and technology and economic development. In the past for a long time, our domestic enterprises of science and technology and management level is relatively low, the enterprise mainly labor-intensive production is given priority to, the traditional manufacturing base mainly can be summarized as to quantity proportion for the distribution of standard methods, such as production time ratio, proportion of machine hours, product quantity proportion method and so on, but with the progress of science and technology, the application of advanced technology and equipment, the traditional manufacturing cost allocation method cannot accurately the distribution of manufacturing cost. The introduction of homework cost method, based on the product cause homework, homework cost resources, and further solve the right of the collection of cost and reasonable allocation, but its organizational structure and management of enterprise requirements are relatively high. In the current stage, most of the companies into homework cost method is relatively difficult to manufacturing costs of the collection, much larger, businesses are also looking for suitable for their own manufacturing cost allocation methods, including traditional manufacturing expenses joint distribution method, etc. Combination distribution method in this paper, we study the homework, pay attention to introduce the concept of operations, the enterprise is suitable for the manufacturing expense according to the collection part library center cost with homework, is not suitable for the remaining part of the traditional method of manufacturing cost allocation with appropriate collection distribution, so can not only improve the accuracy of the enterprise product calculation, and avoid all the homework cost method is adopted to enterprise management requirements.