| As the high and new technology in the 21 st century and the rapid development of modern information technology and wide application,our country is rapidly from the industrial society to the knowledge economy society,and because of the economic globalization,a large number of foreign enterprises to enter the Chinese market,market competition is more and more fierce in China.Revolutionary change such as computer,network technology and application in the enterprise,make the advantage of labor costs for mainland companies no longer exists,and in order to improve enterprise core competitiveness,the diversification of production enterprises to improve product and differentiation to meet the needs of different customers.In power transmission and transformation products in the industry,the products to the high-tech development,market demand,international and domestic market environment changes,the cost of materials and artificial cost,equipment cost,transportation cost of large capital input to make the product cost rise,lead to corporate profits decline,these factors make the enterprise’s survival and development face a lot of pressure.Behind the social economy,the enterprise cost management have certain difficulty.Traditional cost method before and some single and rough calculation,can not accurately calculate the product cost,so as to make the managers in decision making,control,price negotiation,etc in certain error,is not conducive to the development of the modern enterprise.Based on the traditional cost accounting gradually behind,new methods of cost accounting,activity-based Costing method(Activity-based Costing,hereinafter referred to as ABC Costing method to phase in our country.Homework cost method originated in the United States,the advantages of this method is not only can accurately in an all-round way of accounting the product cost,but also for managers at lower costs and increase profits provides a great help.The core idea of this method is work consume resources cost,product cost,managers focus from traditional cost object on the job,the total cost of each product is corresponding to the total cost of all the homework,this is a more scientific method of cost control.M of the company’s main business is the production of transformers,used a lot in the process of production automation and mechanization of the equipment,but in terms of cost accounting are still using the traditional cost accounting method,caused the distortion of cost data.This article USES the method of theory study and case analysis method,this article from scholars at home and abroad are introduced in the homework cost method to the research and application status of beginning,based on the comparison of traditional cost method and the homework cost method,clearly see the advantage of homework cost method,and then combined with M transformer company,implementation of homework cost method of the model is established,the production process is divided into different assignments,products of all the homework cost,the final cost of a precise accounting products or services,and then compared with the product cost by the method of traditional cost analysis,draw the advantages of homework cost method in the modern enterprise management. |
