Research On Application Of ABC In YHZG Company

At present,Chinese manufacturing industry faces the developed countries and other developing countries "two-way extrusion" severe challenges.So Chinese manufacturing must intensify strategic deployment,strengthening the foundation,and turn challenges into opportunities,fight for walking in the forefront of the world manufacturing.First of all,to control the cost,use the scientific cost accounting method,will become the key step for improving economic benefit and competitiveness.Activity-based costing in the 1990 s should be shipped out.Some enterprises in the western developed countries try to use it and made significant achievements firstly.At present our country has realized the prominent advantages of activitybased costing method,but because of the academic research only to follow the pace of the abroad study,lack of the theoretical research to adapt to the situation of our country,and the enterprise information has a big gap with the western developed countries,there is few activity-based costing method in practice,also some enterprises piloted it,bur for various reasons,finally failed to go on long-term promotion.This thesis summarized the advancing theory of activity-based costing about the domestic and foreign scholars,analyzed the results of the experience of cost management and activitybased costing,compared with the traditional costing method,thought activity-based costing had a wide range of objects,combined with tighter cost control,cost information provided is also higher than the accuracy of activity-based costing.So it can adapt to the new environment manufacturing cost accounting requirements.And combined with an important product of YHZG company,analyzed the cost problems of the current situation.As the business growing and the rising of production technology,YHZG company's indirect product cost in the whole manufacturing cost occupies a large proportion;Traditional cost method cannot satisfy such a large proportion of the indirect cost accounting requirement.And with the external competition,the product margins decreased,located in the costing on the basis of the product price has no longer have advantage.Through the analysis to identify the main issues currently costing the following four points:costing is imprecise and high proportion of indirect costs,the cost focus only a one-side,incubate cost projections,lack of innovative cost-saving incentives.Accurate cost accounting and management can help enterprises to get rid of the trouble,find the important way to improve the competition advantage.In light of this,the thesis designed the product costing accounting systemprograms,including the delineation of job centers,the choice of cost drivers,cost drivers of the rate calculation,and so on.Than compared with the traditional cost method.Finally put forward some supporting measures to perfect the cost management of YHZG company.