Cost Accounting Research Of Rsf Agriculture And Animal Husbandry Company Based On Activity-based Costing Driven By Multiple Factors

With the timely development and application of production technology and information,an important theory of accounting field—activity-based costing,has achieved good results in the application of modern manufacturing.As the cost information obtained with use of activity-based costing method tend to be more comprehensive and accurate,other industries except manufacturing are also actively studying the application of activity-based costing.In recent years,large-scale pig breeding began to attract much attention in China;thanks to the development of related technologies in large-scale of pig breeding,it has been developing rapidly in China.However,the pig breeding industry is faced with a complicated business environment due to the existence of pig cycle,and pig breeding enterprises are facing an embarrassing situation of "profit in one year,break even in one year and deficit in one year".The establishment of efficient cost accounting and control system has become an urgent need for enterprises,unfortunately,most of our pig breeding enterprises are still using the most traditional cost accounting methods;it is clear that this method cannot adapt to the complex and volatile market environment now.The inaccuracy of financial cost information also seriously affects the cost analysis and control as well as related decision makings.This paper mainly studies the specific application of activity-based costing in pig breeding enterprises,with a view to improve the current cost problem faced by pig breeding enterprises.Pig breeding industry still differs much compared to manufacturing industry and activity-based costing mode of the latter cannot bemechanized applied to the latter;characteristics of pig breeding industry need to be taken into account as well.Based on the study of the application literature of activity-based costing at home and abroad,this paper summarizes the theory of activity-based costing,and takes RSF Agriculture and Animal Husbandry Company as the research object to analyze the cost status and problems of RSF Agriculture and Animal Husbandry Company under the premise of in-depth understanding of the basic knowledge of the pig breeding industry and trace to its source,probing into the application of activity-based costing and eventually establish the basic principles and basic framework of activity-based costing of RSF Agriculture and Animal Husbandry Company.And then,apply activity-based costing specifically to the cost accounting of the company,figuring out various activity cost and total cost of their product—commercial pig utilizing the actual cost data of the company.Conduct comparative analysis on the cost of products obtained by means of activity-based costing and that obtained by RSF Agriculture and Animal Husbandry Company according to the original cost accounting method and it can be concluded that the costs obtained with activity-based costing is more scientific and accurate,and it is able to provide significant reference to the adoption of the method by other enterprises in pig breeding industry.The innovation aspect of this paper is the diversification and materialization of the indirect cost allocation factors,including quantity factor,time factor,batch factor and material factor;in addition,the analysis is related to accounting practice with industry characteristics taken into account,thus boasting strong practical operability.