The Reserach Of Cost Management Scheme Design Based On Activity-Based Costing For Y Company

With the accelerating process of economic globalization,Chinese enterprises are facing increasingly fierce competitive environment,especially for manufacturing enterprises,achieving success sustainably become the most serious problem in the new period,Y company is a manufacturing enterprise which dedicated to the production of washing machine.It is also regarded as one of the management accounting pilot enterprises of Department of Finance in Zhejiang Province.Just starting soon,Y company has encountered development bottleneck,low-price strategy has lost competitive advantage under the impact of the peers.Management gradually realize that the importance of "cost" for the realization of sustainable development.Activity-based costing is a new cost management tool,it can make up the cost distortions of traditional cost method with its hyperactivity cost allocation standard.The method not only improve the accuracy of cost accounting,but also provide effective support for management to make decisions about cost.Therefore,this page attempts to introduce activity-based costing to Y company,in order to help Y company improve cost management level,while provide effective experience of the construction of management accounting system for Department of Finance in Zhejiang Province.Firstly,on the basis of the literature review and theoretical analysis,through in-depth field research,this article have designed a cost accounting program based on activity-based costing,in this scenario,introducing the R&D and sales departments as costing objects,manager can explicate the cost connotation in-depth from the perspective of value chain.Secondly,the author uses historical datas to calculate the cost of product,which found its huge difference between activity-based costing method and the traditional one.With analyze the difference,the result reflects the necessity and advantages of activity-based costing for Y company to implement.Thirdly,this program is not limited to the traditional area of accounting,the article also have extended to design the cost control program,the main ideas are guided by four aspects of activity analysis and improve,standard activity cost,variance analysis and performance evaluation,it is designed to help Y company control cost effectively.Finally,in view of the actual situation,it made some manage recommendations.Through this study,we hope to help Y company establish cost accounting system and cost control system based on activity-based costing,in order to achieve collection of the product cost elements more timely,accurately and multi-dimensionally,and promote a more efficient implementation of gap analysis,cost control and cost decision-making,and thus lead the company to get rid of bottlenecks,and become the dominant company in the industry.