Research On Application Of The Activity-based Costing In The Cost Accounting In Company HF

Since the 20 th century, the manufacturing environment of our country enterprise with the development of social Economic integration is having beaning profound changes. The evolution of Enterprise intelligent and mechanization production mode, leads to a decline in the proportion of labor costs directly, and proportion of indirect production cost rising, makes the traditional cost accounting method which is direct materials and direct labor as the center of gravity in mechanized production mode is becoming more and more not applicable for many years, the traditional cost accounting method distorted the cost information seriously, not reflect the actual cost of the product, and cannot provide scientific and accurate cost information for business leaders. Activity-based Costing method as fresh and more scientific method, which basic principle is "operation consume resource, product consume operation”. First of all, production activities have been divided into different assignments according to the production process, secondly, all kinds of resources have been allocated to each job according to the resource motivation, and then allocated work to products according to job cost motivation to make the product cost more comprehensive and accurate. Activity-based Costing method can provide enterprises with more accurate cost information, make up the shortage of traditional cost method in roughly cost accounting and incomplete summarize, etc. It has played a good application value in the manufacturing enterprise.HF Company is mechanical enterprises which the production is large flue, has the mechanized and modernized production process, but company are still using the traditional method in cost accounting, such as cost accounting information is inaccurate, incomplete, seriously affect the product pricing decisions and production plans, etc. Therefore, this article to make Activity-based Costing method applied to HF Company, in order to offer helps for HF Company and the similar enterprise to improve the level of cost accounting.First of all, this article tells Activity-based Costing basic method systematically, to establish a relatively complete system of concept; By analyzing the difference contact of the Activity-based Costing method and traditional cost method, it is concluded that the advantages of Activity-based Costing method, Secondly, through researched the analysis of the existing cost accounting system of HF company present situation, understand the company existing problems in cost accounting, it is concluded that the necessity and feasibility of Activity-based Costing method for HF Company. Again, determined several stages of implemented Activity-based Costing method, to established matrix model according to Activity-based Costing method accounting steps,take three products of HF Company for example, make a complete list of Activity-based Costing method accounting process. Finally, make evaluation of HF company operation cost accounting method Implemented, and put forward countermeasures and Suggestions for small and medium-sized manufacturing enterprises use Activity-based Costing method, to promote the application to provide reference.