Applied Research On Activity-based Costing Of X Auto-parts Enterprise

In recent years,China’s auto market demand increased dramatically,the rapid development of the industry to promote auto parts industry.Then, some strong domestic auto parts enterprises arises spontaneously.But how to accurately calculate the cost of all kinds of automotive components,that is the emphasis of enterprises’product pricing and production strategy.So,automotive enterprises must face the important problem.Only on the basis of cost accurate accounting,we can effectively manage and control the product cost,find and solve the enterprise production cost control weaknesses.In this text, according to the characteristics of the auto manufacturing enterprises,taking a company as an example,study the accounting cost and control of the auto parts production,we prove the feasibility of manufacturing cost accounting method in automobile parts industry.Then revealing the difference and advantage to traditional cost method,how to use the manufacturing cost accounting method for enterprise cost management and control.In our society,market competition is intense,the enterprises’requirement is becoming more and more high to cost control,managing and allocating the cost of production has reliable guidance significance to the enterprise competition decision,Activity-Based Costing method meet the requirements.Auto parts enterprises delve into how to implement the manufacturing cost method,propose the specific cost accounting system according with the characteristics of the enterprise production,it is meaningful to the actual effective cost management implement.Finally promote the implement the manufacturing cost accounting method in manufacturing enterprise in our country,and further to the method application practice in the implementation of the auto parts enterprises. Summing up the important factors of successful implementation of the method and related suggestions.