The Application Of Activity-Based Costing In Paper Enterprises

Paper products is one of the essential tools, industrial economy by international investigators believe that his estate was “everlasting inheritance.” However, with the slowdown in world economic growth in recent years, pulp and paper industry has inevitably been affected, it’s nearly five-year of net profit margin declined year by year, and the company’s survival and development in the industry is facing a major test. In high-end papermaking enterprises, continuously develop different functions and new products with higher added value. Due to changes in environmental factors driving, whether it is in the low-end papermaking enterprise or high-end paper mill, its replacement of cost management methods must change. The former need to strengthen cost control, minimizing production costs, which need to be more accurately correct allocation of indirect costs to products. ActivityBased Costing(short for ABC) as the new management method of cost accounting, you can try to solve the paper problem to be faced, and previous related research, so this application is of great significance.In this paper, we reviews the ABC production and development history, to study and summarize the results of their predecessors. Recognize that ABC advanced concepts, there are many scholars to study its effort, but its actual lag behind the Western developed countries in China more. And then based on the concept and theoretical analysis, on the application of ABC application status, should have conditions and paper business necessity and feasibility of applying ABC analysis.After the using the D company case studies. D company both general parts of papermaking enterprise in common, also has its own unique place. After repeated consideration, its production and management aspects have been finally determined in the operation, and classification, the establishment of homogeneous cost libraries running steps, successful completion of ABC costing. Comparison with the traditional cost accounting methods eventually came to ABC in papermaking enterprise applications and better than the conclusion of traditional cost accounting methods.Finally, the author earlier made a comprehensive summary, lack of clear results that, in subsequent time will continue to optimize, hoping to achieve better results.