Research On The Cost Accounting In G Food Processing Plant Based On Activity-based Costing

Activity-based costing as an advanced cost accounting method,it can be a good solution to the traditional costing in the indirect cost of apportionment of inaccurate questions.It is for perfecting the cost accounting system,and improving the enterprises competitiveness is of great significance.This paper first introduces the research background and significance of activity-based costing,domestic and foreign research status,basic principles,and analyzes the advantages of activity-based costing.Secondly,the production of more types of products,the number of less,in the production process consumption of higher cost of G food processing plant for the research object.Based on the overview of G food processing plant,analyzes the cost accounting status and problems of G food processing plant,and summarizes the necessity and feasibility of implementing activity-based costing in this processing plant.Finally,according to the characteristics of G food processing plant,and based on the principle of activity-based costing,design the procedure to meet the operation cost accounting of G food processing plant,and take three products as an example,calculate the cost of their products.And compared with the results under the traditional costing,and point out the advantages of the activity-based costing in calculating accuracy.And provide advice on how G food processing plant can better apply the activity-based costing.Through the design of activity-based costing accounting system and implementation in G food processing plant.The calculated cost can reflect the real information of three kinds of products,and can improve the economic losses caused by cost errors.It is conducive to enterprise managers to rational pricing of products,and develop effective business strategy.At the same time for other food manufacturing enterprises to provide a good reference.